Wooden or plastic tableware (0% or 6.5% duty rate)?
Virginija DordzikienÄ—
Chief Specialist, Customs Policy Division, Customs Department under the Ministry of Finance, Lithuania
Customs Compliance & Risk Management (CCRM) Journal, Issue 9, June / July 2021
July 21, 2021
en
lt
Photo by Charisse Kenion on Unsplash
In this article, we overview a recent judgment of the Court of Justice of the European Union concerning tariff classification of goods. The product is 'bamboo beakers' made of plant fibers (72,33% by weight) and melamine resin (25,2% by weight), the latter gives the product its shape and strength. The questions raised: how are headings 3924 and 4419 of the Combined Nomenclature to be interpreted for the classification of this product; whether GIR 3 (a) ('heading which provides the most specific description') or GIR 3 (b) ('the material which gives the goods their essential character') should be applied.
- Topic: classification
- Market: EU - European Union , Europe
- Copyright of the journal: CC Learning, UAB