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Commission Implementing Regulation (EU) No 861/2014

of 5 August 2014

amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Article 9(1)(a) thereof,

Whereas:

(1) Council Regulation (EU) No 1326/2013(2) amended Annex I to Regulation (EEC) No 2658/87 and replaced CN codes 9619 00 to 9619 00 90 by CN codes 9619 00 to 9619 00 89.

(2) CN codes 9619 00 71 to 9619 00 89 cover sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of other materials than of textile materials. The articles of those CN codes can, for example, be made of paper pulp, paper, cellulose wadding or webs of cellulose fibres. They can also be made of combinations of those materials.

(3) Due to divergent views on the classification of articles falling under CN subheadings 9619 00 71 to 9619 00 89 and in order to facilitate such classification throughout the territory of the Union, it is necessary to further clarify the scope of those new subheadings.

(4) In the interest of legal certainty, it is thus necessary to insert a new additional note in Chapter 96 of the Combined Nomenclature to ensure a uniform interpretation of those subheadings throughout the Union.

(5) Annex I to Regulation (EEC) No 2658/87 should therefore be amended accordingly.

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

HAS ADOPTED THIS REGULATION:

(2)

Council Regulation (EU) No 1326/2013 of 9 December 2013 amending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 334, 13.12.2013, p. 4).