
Article 1 
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN 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.
Article3 
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, 23 May 2008.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX

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

1. 
The product is to be exposed and developed to become a ‘photomask’ used in the production of semiconductor devices.
 3701 99 00 Classification is determined by General Rules 1, 3 (a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3701 and 3701 99 00.The product is to be classified under heading 3701 because it is an unexposed photographic plate covered with photosensitive material (see the Harmonised System Explanatory Notes to heading 3701).

2. 
The product is used in the manufacture of semiconductor wafers for photographically transferring circuit diagrams onto wafers.
 3705 90 90 Classification is determined by General Rules 1, 3 (a) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 37 and by the wording of CN codes 3705, 3705 90 and 3705 90 90.Classification under heading 8486 is excluded, because a ‘photomask’ is not an integral part of a machine used for the manufacture of semiconductor boules or wafers, but an independent consumable and interchangeable tool of distinctive attributes.The product is to be classified under heading 3705 because it is an exposed and developed photographic plate of a kind used for the projection of a still image onto a wafer.

3. 
The appliance captures light through a dome on the roof and transfers it to the ceiling of the room through its internal reflective system, where the light is diffused.
 9013 80 90 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 9013, 9013 80 and 9013 80 90.Classification under heading 9405 as a lamp or lighting fitting is excluded as the appliance does not create light, but captures, transfers and diffuses daylight using optical means.Therefore, the product is to be classified as an optical appliance under heading 9013.