
Article 1 
The goods described in column 1 of the table set out in the Annex shall be classified within the TARIC under the TARIC codes indicated in column 2 of that table.
Article 2 
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 3 October 2008.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX

Description of the goods Classification(TARIC code) Reasons
(1) (2) (3)

1. Poly(ethylene terephthalate) (PET) film, of a thickness not exceeding 0,35 mm, with a metallised surface, not consigned from Brazil or Israel.
 3920 62 19 94 Classification is determined by General Rules 1 and 6 for interpreting the Combined Nomenclature, Note 10 to Chapter 39 of the CN and the wording of CN codes 3920, 3920 62 and 3920 62 19 and TARIC code 3920 62 19 94.The surface metallisation is to be considered as a surface treatment which does not reinforce the film. The goods are therefore to be classified in heading 3920 (see the Harmonised System Explanatory Notes to heading 3920, fourth paragraph).The film does not have the characteristics of goods classified under subheadings 3920 62 11 00 to 3920 62 19 88.The film is to be classified in subheading 3920 62 19 94 because the wording ‘poly(ethylene terephthalate) (PET) film’ of subheading 3920 62 19 94 covers PET film of a thickness not exceeding 0,35 mm which cannot be classified under the TARIC codes 3920 62 11 00 to 3920 62 19 88.

2. Poly(ethylene terephthalate) (PET) film, of a thickness exceeding 0,35 mm, with a metallised surface, not consigned from Brazil or Israel.
 3920 62 90 94 Classification is determined by General Rules 1 and 6 for interpreting the Combined Nomenclature, Note 10 to Chapter 39 of the CN and the wording of CN codes 3920, 3920 62 and 3920 62 90 and TARIC code 3920 62 90 94.The surface metallisation is to be considered as a surface treatment which does not reinforce the film. The goods are therefore to be classified in heading 3920 (see the Harmonised System Explanatory Notes to heading 3920, fourth paragraph).The film does not have the characteristics of goods classified under subheadings 3920 62 90 20 to 3920 62 90 40.The film is to be classified in subheading 3920 62 90 94 because the wording ‘poly(ethylene terephthalate) (PET) film’ of subheadings 3920 62 90 94 covers PET film of a thickness exceeding 0,35 mm which cannot be classified under the TARIC codes 3920 62 90 20 to 3920 62 90 40.