{
  "url": "https://openlegislation.uk/eu-regulation-2005-1199/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1199/annex.json",
  "legislation": "eur/2005/1199",
  "legislation_title": "Commission Regulation (EC) No 1199/2005 of 22 July 2005 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1199",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The photographs are purely for information.\nDescription of the goods\nClassification(CN-code)\nReasons\n(1)\n(2)\n(3)\n1.\nA flooring panel composed as follows:\nthe surface is a photographic wood image on paper, simulating a parquet panel, with an overlay of melamine resin;\nthe core is made of a fibreboard of wood of a density exceeding 0,8 g/cm3, and is tongued and grooved (‘lock system’);\nthe base is made of impregnated paper.\n(See photograph A))\n4411 19 90\nClassification is determined by General Rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4411, 4411 19 and 4411 19 90.\nThe surface, which is only for decorative purposes, does not give the essential character to the product.\nThe essential character is given by the fibreboard core. See also HS Explanatory Notes to heading 4411.\nThe product is excluded from headings 4412 and 4418 as the surface is not made of wood.\n2.\nA flooring panel composed of three layers of wood (total thickness of 7 mm).\nThe top layer is made of two rows of strips of oak with a thickness of 0,6 mm.\nThe middle layer is made of high density fibreboard.\nThe base layer is made of coniferous wood (thickness 0,6 mm).\nThe middle layer is tongued and grooved (‘lock system’).\n(See photograph B))\n4412 29 80\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4412, 4412 29 and 4412 29 80.\nThe top layer of the product is considered to be a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412.\n3.\nA flooring panel composed of three layers of solid wood (total thickness of 14 mm).\nThe top layer is made of three rows of strips of oak with a thickness of 3 mm.\nThe middle layer and the base layer are made of coniferous wood.\nThe middle layer is tongued and grooved.\n(See photograph C))\n4418 30 91\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4418, 4418 30 and 4418 30 91.\nThe top layer of the product is not considered a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The photographs are purely for information."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amendment",
      "affecting": "eur/2009/1179",
      "affecting_title": "Commission Regulation (EC) No 1179/2009 of 26 November 2009 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature"
    },
    {
      "type": "amendment",
      "affecting": "eur/2013/441",
      "affecting_title": "Commission Implementing Regulation (EU) No 441/2013 of 7 May 2013 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/1199/annex",
    "retrieved_at": "2026-11-01T14:54:27.181697+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}