Commission Regulation (EC) No 457/2008
Of 23 May 2008 — CELEX 32008R0457
Description of the goods
1. A product consisting of a quartz plate coated with chrome and photoresist with overall dimensions of 15 (L) × 15 (W) × 0,6 (D) cm (so-called ‘photomask blank’). The product is to be exposed and developed to become a ‘photomask’ used in the production of semiconductor devices.
Reasons
Classification is determined by General Rules 1, 3 (a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3701 and 3701 99 00. The product is to be classified under heading 3701 because it is an unexposed photographic plate covered with photosensitive material (see the Harmonised System Explanatory Notes to heading 3701).
Description of the goods
2. A product consisting of a quartz plate coated with chrome with overall dimensions of 15 (L) × 15 (W) × 0,6 (D) cm upon which circuit diagram patterns have been produced in the same manner as in the case of exposed and developed photographic plates (so-called ‘photomask’). The product is used in the manufacture of semiconductor wafers for photographically transferring circuit diagrams onto wafers.
Reasons
Classification is determined by General Rules 1, 3 (a) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 37 and by the wording of CN codes 3705, 3705 90 and 3705 90 90. Classification under heading 8486 is excluded, because a ‘photomask’ is not an integral part of a machine used for the manufacture of semiconductor boules or wafers, but an independent consumable and interchangeable tool of distinctive attributes. The product is to be classified under heading 3705 because it is an exposed and developed photographic plate of a kind used for the projection of a still image onto a wafer.
Description of the goods
3. An appliance designed to increase the amount of natural light in a room, consisting of a prismatic dome lens, a system of tubes and diffuser lenses. The appliance captures light through a dome on the roof and transfers it to the ceiling of the room through its internal reflective system, where the light is diffused.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 9013, 9013 80 and 9013 80 90. Classification under heading 9405 as a lamp or lighting fitting is excluded as the appliance does not create light, but captures, transfers and diffuses daylight using optical means. Therefore, the product is to be classified as an optical appliance under heading 9013.