Notas explicativas de la nomenclatura combinada de la Unión Europea
Section | Nota |
30.8.2018 ES Diario Oficial de la Unión Europea C 305/4
De conformidad con el artículo 9, apartado 1, letra a), del Reglamento (CEE) n.o 2658/87 (1) del Consejo, las notas explicativas de la nomenclatura combinada de la Unión Europea (2) se modifican como sigue:
En la página 379,
9403 Los demás muebles y sus partes
Se añade el texto siguiente tras el texto actual:
Esta partida no comprende los “paneles de información” como los “tableros de calle” y “carteles enrollables”.
Deberán clasificarse en otras partidas de la Nomenclatura en las que estén incluidos de forma más específica (por ejemplo, los tableros de calle con superficies para escribir o dibujar se consideran productos de la partida 9610) o en función de su materia constitutiva:
a) en una partida que comprenda específicamente esos artículos (por ejemplo, las placas de metal común se consideran productos de la partida 8310 y se clasifican en esta partida), o
b) en una partida que comprenda varios artículos de esa materia (por ejemplo, las partidas 3926 o 7616).
Ejemplo de un tablero de calle que se debe clasificar en la partida 9610:
Tablero de calle con una superficie de pizarra.
Ejemplo de un tablero de calle que se debe clasificar en la partida 8310:
Tablero de calle compuesto exclusivamente de metal común.
Ejemplos de “paneles de información”, que se clasificarán según su materia constitutiva, en una partida que comprenda varios artículos de esta materia:
Una base de plástico duro, una parte superior compuesta por un marco de aluminio con una hoja de plástico en el centro cubierta por láminas de PVC transparentes por ambos lados. Una base y un marco de aluminio con sujeciones de goma y láminas de PVC transparentes que recubren una hoja de papel. Partida 7616 (su carácter esencial viene determinado por el marco de aluminio). Partida 7616 (su carácter esencial viene determinado por el marco de aluminio). Una placa central de plástico sujeta a cinco varillas de plástico (barras) de longitud casi...
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