Commission Regulation (EC) No 2127/2005 of  22 December 2005  concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-12-22
Institutions: European Commission
Subjects: statistical nomenclature, tariff nomenclature, vehicle

23.12.2005

EN

Official Journal of the European Union

L 340/35

COMMISSION REGULATION (EC) No 2127/2005

of 22 December 2005

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1), and in particular Article 9(1)(a)
thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex to this
the CN code
Regulation should be classified under
indicated in column 2, by virtue of the reasons set out
in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing
the
Community Customs Code (2).

(5)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

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 code 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.

Article 3

This Regulation shall enter into force on the twentieth 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, 22 December 2005.

For the Commission

László KOVÁCS
Member of the Commission

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

(EC) No 1719/2005 (OJ

last amended by
L 286,

Commission Regulation
28.10.2005, p. 1).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

L 340/36

EN

Official Journal of the European Union

23.12.2005

ANNEX

Classification
(CN-code)

(2)

8704 21 91

Description of the goods

(1)

An incomplete and unassembled new four-
wheeled vehicle, of
type with
a diesel engine of a cylinder-capacity of
2 500 cm3, a gross vehicle weight of 2 650
kg and a total cargo-capacity of 1 000 kg.

the ‘pick-up’

The vehicle has one row of seats for two
persons (including the driver) and an open
cargo area with a length of 2,28 m.

All parts are presented and declared to
customs at the same place and time.

The radiator, windows, tyres, battery, shock
absorbers, seat and door upholstery are not
present.

Reasons

(3)

Classification is determined by General Rules
1, 2 (a) and 6 for the interpretation of the
Combined Nomenclature and by the wording
of CN codes 8704, 8704 21 and 8704 21 91.

The vehicle is classified under heading 8704
because, as presented,
it has the essential
character of a complete or finished vehicle
(General Rule 2 (a), first sentence). See also
the HS Explanatory Notes to Chapter 87,
General.

The fact that the vehicle is presented unas-
the classification
sembled does not affect
as a complete or finished product (General
Rule 2 (a), second sentence).