EN Official Journal of the European Union C 281/7

Explanatory Notes to the Combined Nomenclature of the European Communities

2009/C 281/04

Pursuant to Article 9(1)(a), second indent, of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), the Explanatory Notes to the Combined Nomenclature of the European Communities (2) are amended as follows:

On page 371:

8701 90 11 to 8701 90 90 Other

The existing text is replaced by the following:

‘These subheadings include so-called “all terrain vehicles”, designed to be used as tractors, with the following characteristics:

— a single seat accommodating the driver only; the vehicle is not designed to carry other persons,

— a handlebar with two grips incorporating the controls for steering the vehicle; the steering is achieved by turning the two front wheels and is based on a motor car-type steering system (Ackerman principle),

— brakes on all wheels,

— an automatic clutch and a reverse gear,

— an engine specially designed for use in difficult terrain and capable in low ratio of delivering sufficient power to tow attached equipment,

— power transmission to the wheels by shafts and not with a chain,

— tyres having a deep tread design suitable for rough terrain,

— a coupling device of any kind, for example a towing hitch, designed to enable the vehicle to pull or push at least twice its dry weight,

— a towing capacity of a non-braked trailer of twice its dry weight or more.

If they meet all of the above characteristics and are in accordance with the Explanatory Notes to subheadings 8701 90 11 to 8701 90 50, the vehicles are to be classified as agricultural or forestry tractors. Otherwise they fall under subheading 8701 90 90.

If they do not meet the above characteristics, the so-called “all terrain vehicles” are to be classified in heading 8703.

These subheadings also exclude so-called “Quads” (heading 8703 or subheading 9503 00 10 (see the Explanatory Notes to this subheading)).’

On page 372:

8701 90 11 to 8701 90 50 Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled

The existing text is replaced by the following:

‘These subheadings cover agricultural or forestry tractors having at least three wheels and obviously intended, given their construction and equipment, to be used for agricultural, horticultural or forestry purposes. Vehicles of this type normally have a maximum speed of not more than 45 km/h. Their engines are capable of delivering maximum pulling force, for example when using a locking differential. Their tyres have a deep tread design suitable for agricultural, horticultural or forestry purposes. Agricultural tractors are generally equipped with a hydraulic device enabling agricultural machinery (harrows, ploughs, etc.) to be raised or lowered, a power take-off enabling the power from the engine to be used to operate other machines or implements, and a coupling device for trailers. They may also be fitted with a hydraulic device intended to operate handling equipment (hay loaders, manure loaders, etc.) when these may be considered to be accessories. These subheadings also include specially built agricultural tractors such as raised-chassis tractors (straddle tractors) used in vineyards and nurseries, and hill tractors and tool-carrying tractors. Even if mounted on the tractor at the time of presentation, interchangeable agricultural equipment remains classified in its respective heading (heading 8432, 8433, etc.). A particular feature of forestry tractors is the presence of a permanently attached winch enabling timber to be hauled. In accordance with note 2 to this chapter, tractors falling in these subheadings may also incorporate certain characteristics enabling them, in line with their main purpose, to carry agricultural or forestry machinery, tools, fertilisers, seeds, etc. These subheadings do not include lawnmowers (referred to as ride-on lawnmowers or garden tractors), fitted with a permanent cutting device and no more than one power take-off solely for the purpose of driving the cutting equipment (see the Explanatory Notes to heading 8433).’

(1) OJ L 256, 7.9.1987, p. 1.

(2) OJ C 133, 30.5.2008, p. 1.