Customs classification: EU publishes decision on aluminium insulation
The Regulations on Classification, also referred to as « Customs classification notice »is a formal decision taken by the European Commission. It makes it possible to determine precisely the classification of a good in the customs nomenclature and often follows contradictory interpretations between Member States.
The classification notice, published on 6 November, covers unmounted kits of aluminium alloy profiles intended for insulation mountings. The issue is whether the insulation should be classified in the articles of Chapter 94 of furniture or in the aluminium articles of Chapter 76.
According to the Regulation, « the product consists of several elements, presented in unassembled condition. It consists not only of aluminium profiles but also of fastening elements, all of which are intended to be used together for the assembly of a specific article, i.e. the frame of an isolator ».
On the basis of the character of the article »temporary space » on the Explanatory Notes to the Harmonized System and the exclusions from Chapter 94, the Commission decided to classify the product under heading 76169990 corresponding to the other aluminium articles.
Attention, as a reminder, a classification decision renders void any binding tariff information decisions (RTCs). However, undertakings holding an RTC which is inconsistent with the Regulations may continue to apply their classification for three months and must receive a notification of revocation from customs.
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