# C_2007074EN.01000101.xml

| 31.3.2007 | EN | Official Journal of the European Union | C 74/1 |
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31.3.2007

EN

Official Journal of the European Union

C 74/1

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UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)

UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)

(Classification of goods)

Explanatory notes adopted in accordance with the procedure defined in Article 10(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1)

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(2007/C 74/01)

The explanatory notes to the Combined Nomenclature of the European Communities (2) shall be amended as follows:

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On page 354

| 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars |
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8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

Insert the following text:

‘This heading includes 'multipurpose vehicles', such as motor vehicles which can transport both persons and goods.

| 1. | Of the pick-up type:
  This type of vehicle usually has more than one row of seats and is formed by two separate areas, namely a closed cabin for the transport of persons and an open or covered area for the transport of goods.
  However, such vehicles are to be classified in heading 8704 if the maximum inner length at the floor of the area for transport of goods is more than 50 % of the length of the wheelbase of the vehicle or if they have more than two axles. |
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1.

Of the pick-up type:

This type of vehicle usually has more than one row of seats and is formed by two separate areas, namely a closed cabin for the transport of persons and an open or covered area for the transport of goods.

However, such vehicles are to be classified in heading 8704 if the maximum inner length at the floor of the area for transport of goods is more than 50 % of the length of the wheelbase of the vehicle or if they have more than two axles.

| 2. | Of the van-type:
  The van-type vehicle with more than one row of seats must fulfil the indications given in the HS Explanatory Notes to heading 8703.
  However, the van-type vehicles with one row of seats, and no presence of permanent anchor points and fittings for installing seats and safety equipment in the rear part of the vehicle, whether or not they have a permanent panel or barrier between the area for persons and the load area or windows in the side panels, are to be classified in heading 8704.’ |
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2.

Of the van-type:

The van-type vehicle with more than one row of seats must fulfil the indications given in the HS Explanatory Notes to heading 8703.

However, the van-type vehicles with one row of seats, and no presence of permanent anchor points and fittings for installing seats and safety equipment in the rear part of the vehicle, whether or not they have a permanent panel or barrier between the area for persons and the load area or windows in the side panels, are to be classified in heading 8704.’

On page 354

| 8704 | Motor vehicles for the transport of goods |
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8704

Motor vehicles for the transport of goods

Motor vehicles for the transport of goods

Insert the following text before the existing text:

‘The Explanatory Notes to heading 8703 apply, mutatis mutandis.’

On page 376, insert the following text:

| ‘9506 69 90 | Other

  This subheading includes “juggling balls ”of all sizes, design and weight, whether for children or adults.’ |
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‘9506 69 90

Other

This subheading includes “juggling balls ”of all sizes, design and weight, whether for children or adults.’

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(1)  OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 129/2007 (OJ L 56, 23.2.2007, p. 1).

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(2)  OJ C 50, 28.2.2006, p. 1.

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