Introductory text

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code^f1, and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

By Commission Regulation (EC) No 594/2009^f2, a product described in the row corresponding to item 1 in the table in the Annex to that Regulation as consisting of vinylidene fluoride and hexafluoro propylene copolymer in primary form has been classified under CN code 3904 69 90.

By Commission Regulation (EU) No 861/2010^f3 CN code ‘3904 69 90 Other’ was replaced by CN codes ‘3904 69 20 Fluoroelastomer FKM’ and ‘3904 69 80 Other’ to introduce a specific CN code for fluoroelastomers FKM.

By Commission Implementing Regulation (EU) No 441/2013^f4 CN code 3904 69 90 was replaced by CN code 3904 69 80 in the Annex to Regulation (EC) No 594/2009. Thus, classification of the product described in the row corresponding to item 1 in the table in the Annex to Regulation (EC) No 594/2009 under ‘other’ was maintained contrary to the general rule that the heading which provides for the most specific description is to be preferred to headings providing a more general description.

Products such as the one described in the row corresponding to item 1 in the table set out in the Annex to Regulation (EC) No 594/2009 are to be classified in the specific CN code 3904 69 20‘Fluoroelastomers FKM’ but not in the residual subheading ‘other’.

As a consequence, the row for point 1 in the table set out in the Annex to Regulation (EC) No 594/2009 should be deleted.

It is appropriate to provide that binding tariff information issued on the basis of Regulation (EU) No 594/2009 in respect of the goods concerned by this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION: