On 15 February 2005, a request of Binding Tariff Information (BTI) was submitted to the Latvian State Tax Authority (LSTA) regarding to a shipment of LCD liquid crystal displays of different sizes, with proposed classification within the subheading 9013 80 20 of the Combined Nomenclature (CN). In considering the application non compliant with art. 6, paragraph 2 of Reg. 2454/1993 ("an application for binding tariff information shall relate to only one type of goods"), the LSTA refused to give its answer, on the assumption that the LCD displays were characterized by differences (the different size), preventing their qualification as goods "only of one type”. The applicant should therefore have been submitting separate applications, according to the different characteristics of the goods at issue.
(Continues ...in Italian)








