Commission Implementing Regulation (EU) 2023/1427
Of 4 July 2023 — CELEX 32023R1427
Description of the goods
Flat rolled sheets of non-alloy steel, of a width between 1 060 and 1 250 mm, presented wound on spools. The sheets have several coatings on each side. The coating in contact with the steel is aluminium-zinc (sheets are hot-dip galvanized and thickness of an Al-Zn layer on both sides is approximately 4 μm). This coating gives the steel greater resistance to atmospheric corrosion. Afterwards, the sheets are prepainted. They are coated on one side with a primer polymeric painting (of a thickness of approximately 5 μm) and with a top polymeric painting (of a thickness of approximately 16 μm). On the other side, there is an exterior epoxy polymeric painting (of a thickness of approximately 5 μm). The sheets are used in the construction industry.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XV, Note 1 (k) to Chapter 72 and by the wording of CN codes 7210, 7210 70 and 7210 70 80. Given its objective characteristics and properties, the goods meet the terms of heading 7210, which covers flat-rolled products that are clad, plated or coated. For the purpose of the subheadings of heading 7210, products subjected to more than one type of coating, plating or cladding are to be classified according to the last process (see the Harmonized System Explanatory Notes to heading 7210, Subheading Explanatory Notes). The sheets are therefore to be classified under CN code 7210 70 80 as flat-rolled products of non-alloy steel, of a width of 600 mm or more, painted, varnished or coated with plastics.