Commission Regulation (EC) No 166/2006 of 16 February 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-02-16
Institutions: European Commission
Subjects: Combined Nomenclature, audiovisual equipment, household electrical appliance, motor car, toiletries

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 166/2006

of 16 February 2007

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
Regulation should be classified under
the CN codes
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 codes 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 20th 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, 16 February 2007.

For the Commission

László KOVÁCS
Member of the Commission

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

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-

(EC) No 1930/2006 (OJ L 406, 30.12.2006, p. 9).

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

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Official Journal of the European Union

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Description of the goods

(1)

ANNEX

Classification
(CN code)

(2)

Reasons

(3)

1. A set of toilet articles put up for retail sale,

6912 00 50

consisting of:
— a beaker,
— a soap dish,
— a cylindrical toothbrush holder, and
— a liquid soap dispenser.

The liquid soap dispenser consists of an earth-
enware container equipped with a plastic pump.
The other articles are made of earthenware.

All articles have the same design.

They are for use as toilet articles.

(See photograph) (*)

2. An article consisting of:

8516 79 70

— a plastic lavatory seat with cover,
— an electro-mechanical movable sprayer and,
— an electrothermic device.

The product performs several functions such as
heating water, spraying water and drying the
area.

3. Apparatus consisting of:

8527 99 00

— an AM/FM radio-broadcast receiver,
— seven-channel amplifier section,
— a digital sound processor,
— a video converter, and
— a remote control.

The product is designed to provide audio and
video entertainment in the home.

The device is capable of receiving signals from
satellite
different
receiver, cassette player, video recorder).

(e.g., DVD player,

sources

The sound signals may be decoded and passed
to digital/analogue
converters before being
amplified.

The video signals are synchronised with the
sound signal. They may also be amplified to
provide an improved picture quality.

and 6 for

Classification is determined by General Rules 1,
3(b)
the
Combined Nomenclature, and by the wording of
CN codes 6912 00 and 6912 00 50.

interpretation of

the

The toilet articles, as presented, constitute a set in
the sense of General Interpretative Rule 3(b).

is to be classified according to the material,
It
ceramic, which gives the set its essential character.

Classification is determined by General rules 1, 3(c)
and 6 for the interpretation of
the Combined
Nomenclature and by the wording of CN codes
8516, 8516 79 and 8516 79 70.

The product is a composite article consisting of
different components. Each component is classi-
fiable under a different heading (as a sanitary
ware of plastics in heading 3922, as an electro-
in
mechanical
heading 8509, and as an electrothermic appliance
in heading 8516).

appliance

domestic

spraying

None of the components confers upon the product
its essential character.

Therefore the product is classifiable, in accordance
with GIR 3(c), in heading 8516 (last in numerical
order among those headings which equally merit
consideration).

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature, Note 3 to Section XVI and by the wording
of CN codes 8527 and 8527 99.

Within the meaning of Note 3 to Section XVI, the
component which provides
the principal
function of the composite machine is the radio-
broadcast receiver.

for

The amplification and processing of sound and the
synchronisation and amplification of video are
considered to be secondary functions compared
with the reception of radio-broadcasting.

Consequently, the composite machine is classifiable
as radio-broadcast reception apparatus under CN
code 8527 99 00.

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(1)

(2)

(3)

4. A new three-wheeled motor vehicle with a
compression-ignition
combustion
piston engine and a gross vehicle weight of
more than 20 tonnes.

internal

8704 23 91

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature, Note 3 to Chapter 87 and by the wording
of CN codes 8704, 8704 23 and 8704 23 91.

The vehicle consists of a motor chassis fitted
with a cabin.

is not
It
equipment or
presented.

fitted with transport construction
agricultural machinery when

5. A new three-wheeled motor vehicle with a
combustion
compression-ignition
piston engine and a gross vehicle weight of
more than 20 tonnes.

internal

8705 90 90

The vehicle consists of a motor chassis fitted
with a cabin. A spreader for solid substances
(working machinery) for agricultural purposes
is mounted on the chassis.

The vehicle may also be driven on the public
road.

(*) The photograph is purely for information.

kinds

A motor chassis fitted with a cabin, on which
construction
different
agricultural machinery
equipment or
can be
forming an integral mechanical
mounted (not
unit), cannot be classified in Chapter 84.

transport

of

In accordance with Note 3 to Chapter 87,
classifiable under heading 8704.

it is

See also the HS Explanatory Notes to headings
8432, 8704 and 8705.

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature and by the wording of CN codes 8705,
8705 90 and 8705 90 90.

The vehicle is not a self-propelled wheeled machine
of heading 8432 because several types of working
machinery can be mounted on the motor chassis.

Since the motor chassis fitted with a cabin and the
working machinery do not
form an integral
mechanical unit, the vehicle is considered to be a
special purpose motor vehicle of heading 8705.

See also the HS Explanatory Notes to headings
8432 and 8705.