law://eu/reg/2020/186@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Codenote, and in particular Article 57(4) and Article 58(2) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification (CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| Polyacrylic elastomers in the form of white blocs of approximately 63 × 40 × 15 cm and composed of:two or three types of acrylate monomers (ethyl acrylate and one or both of the two following monomers: n-butyl acrylate and 2-methoxyethyl acrylate),small amounts of cure-site monomers containing chlorine, epoxy or carboxyl groups.Those polyacrylic elastomers have an iodine value of less than 4. | 39069090 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3906, 390690 and 39069090.The iodine value together with the presence of the cure-site monomers indicate an impossibility to vulcanise the goods using a regular sulphur system.The goods can be vulcanised with non-sulphur containing systems. Specific types can be vulcanised with a soap/sulphur system in which the sulphur has the function of an accelerator and not of a vulcanising agent. In either system, the result of the vulcanisation is a C-O-C linkage.Therefore, the goods do not fall within the definition of synthetic rubbers contained in Note 4(a) to Chapter 40 since they cannot be vulcanised with sulphur.Consequently, the goods cannot be classified in Chapter 40.Therefore, the goods are to be classified in CN code 39069090 as other acrylic polymers in primary form. |
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