COMMISSION IMPLEMENTING REGULATION (EU) 2020/516
of 3 April 2020
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN-code) |
Reasons |
(1) |
(2) |
(3) |
An empty tube of zirconium alloy open at both ends, with a length of approximately 4 m and a weight of approximately 0,5 kg. The tube is designed to be filled with nuclear fuel, welded, assembled and sealed and thus be used as a container for uranium tablets in a fuel element. |
8109 90 00 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 3, 5 and 6 to Section XV and by the wording of CN codes 8109 and 8109 90 00 . Given its objective characteristics and properties, the article corresponds to the wording of heading 8109, which includes articles of zirconium alloy that are used, for example, in the manufacture of sheaths for nuclear fuel cartridges and of metal structures for nuclear plant (see also the Harmonized System Explanatory Notes to heading 8109). The tube still has to undergo various processes before it is made into specific identifiable articles. Therefore, upon presentation to customs, the objective characteristics of the article are not those of fuel elements (cartridges) for nuclear reactors of heading 8401. Consequently, classification as fuel elements (cartridges), non-irradiated, for nuclear reactors, of heading 8401 is excluded. The article is therefore to be classified under CN code 8109 90 00 as other articles of zirconium. |