Commission Implementing Regulation (EU) No 276/2013
Of 19 March 2013 — CELEX 32013R0276
Description of the goods
Decking board made of wood composite, measuring approximately 0,15 × 0,02 × 3,7 m and composed of waste wood fibres (60 %), recycled plastics (HDPE) (30 %), non-plastic additives, filling agents, UV stabilisers and pigments (10 %). The board is manufactured by extrusion. It has a rectangular profile shape and a density of 1,20 g/cm3. The upper surface is grained and textured while the lower surface is ribbed. The board has grooves running the whole length along its side. It has the characteristics of a rigid inflexible plastics product, with wood waste forming the filler. It is a wood substitute and is used for making, for example, decks and walkways.
Reasons
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3918 and 3918 90 00. Given that the wood fibres only constitute the filler and the plastic holds the wood fibres and gives the product its essential character, classification under Chapter 44 as articles of wood is excluded (see also the HS Explanatory Notes to Chapter 44). Accordingly, the product is considered to be plastics used for decking. It is therefore to be classified as floor coverings of plastics under CN code 3918 90 00.