Wooden boards – Classification under Heading 4407 and 4409

Vogel Import Export NV Vs Belgische Staat (Tenth Chamber Court- European Union) In a case involving interpretation of Tariff Headings  4407 and 4409 of the European Union’s Combined Nomenclature, the Court of the Justice of the European Union has held that planed wooden boards, the four corners of which have been rounded over the entire length of the board, are not to be regarded as ‘continuously shaped’ and are accordingly classified under Heading 4407 and not under Heading 4409. The Court was of the view that the light rounding of the sides of the wooden boards results fro...