Commission Implementing Regulation (EU) No 1128/2012
Of 26 November 2012 — CELEX 32012R1128
Description of the goods
A panel (so-called "waterproof plywood") made of thirteen sheets of wood glued together with a glue resistant to boiling water. The sheets are disposed so that the grains of successive layers are at an angle. The inner sheets are less than 2 mm thick. The two outer sheets are less than 1 mm thick and are made of poplar covered with a polymer coating for insulation. The panel's density is of 0,5 g/cm3. The panel is used in construction, for example, for concrete shuttering.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 4412, 4412 32 and 4412 32 10. Classification under heading 4413 as densified wood is excluded as the panel has not been chemically or physically treated to increase its density or hardness and improve its mechanical strength or resistance to chemical or electrical agencies (see also the HS Explanatory Notes to heading 4413). The panel is considered to be plywood as it consists of several sheets of wood glued and disposed one on the other so that the grains of successive layers are at an angle (see also the HS Explanatory Notes to heading 4412, point (1)). The panel is therefore to be classified under CN code 4412 32 10 as other plywood with at least one outer ply of non-coniferous wood.