Commission Regulation (EC) No 1199/2005
Of 22 July 2005 — CELEX 32005R1199
Description of the goods
1. A flooring panel composed as follows: — the surface is a photographic wood image on paper, simulating a parquet panel, with an overlay of melamine resin; — the core is made of a fibreboard of wood of a density exceeding 0,8 g/cm3, and is tongued and grooved (‘lock system’); — the base is made of impregnated paper. (See photograph A)) (*1)
Reasons
Classification is determined by General Rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4411, 4411 19 and 4411 19 90. The surface, which is only for decorative purposes, does not give the essential character to the product. The essential character is given by the fibreboard core. See also HS Explanatory Notes to heading 4411. The product is excluded from headings 4412 and 4418 as the surface is not made of wood.
Description of the goods
2. A flooring panel composed of three layers of wood (total thickness of 7 mm). The top layer is made of two rows of strips of oak with a thickness of 0,6 mm. The middle layer is made of high density fibreboard. The base layer is made of coniferous wood (thickness 0,6 mm). The middle layer is tongued and grooved (‘lock system’). (See photograph B)) (*1)
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4412, 4412 29 and 4412 29 80. The top layer of the product is considered to be a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412.
Description of the goods
3. A flooring panel composed of three layers of solid wood (total thickness of 14 mm). The top layer is made of three rows of strips of oak with a thickness of 3 mm. The middle layer and the base layer are made of coniferous wood. The middle layer is tongued and grooved. (See photograph C)) (*1)
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4418, 4418 30 and 4418 30 91. The top layer of the product is not considered a thin veneer within the meaning of the HS Explanatory Notes to heading 4412 and the CN Explanatory Notes to heading 4412.