Commission Regulation (EC) No 1452/2007 of 7 December 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-12-07
Institutions: European Commission
Subjects: Combined Nomenclature, industrial equipment, motor vehicle, tariff nomenclature

L 325/66

EN

Official Journal of the European Union

11.12.2007

COMMISSION REGULATION (EC) No 1452/2007

of 7 December 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:

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
the Customs Code
accordance with the opinion of
Committee,

(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.

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.

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

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, 7 December 2007.

For the Commission

László KOVÁCS
Member of the Commission

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

(EC) No 1352/2007 (OJ

last amended by
L 303,

Commission Regulation
21.11.2007, p. 3).

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

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

11.12.2007

EN

Official Journal of the European Union

L 325/67

Description of the goods

(1)

1. A slewing
concentric
which has teeth cut into it.

forged steel

ring,

consisting

two
of
rings, one of

The rings are capable of rotation when
separated by rows of steel ball bearings.

The steel ring with teeth provides rotational
torque transfer.

This product is designed to be incorporated
in an excavator.

2. A three-wheeled vehicle, so-called ‘Trike’,
with spark-ignition internal
combustion
reciprocating piston engine of a cylinder
capacity of 1 584 cm3.

The vehicle has no bodywork and is
designed to transport two persons.

is equipped with a handle-bar and a

It
motorcycle-type steering mechanism.

The vehicle is also equipped with a gearbox
having four forward gears, a reverse gear,
and a differential.

ANNEX

Classification
(CN code)

(2)

8483 90 89

8703 23 19

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, Note 2 (a) to Section XVI and
by the wording of CN codes 8483, 8483 90
and 8483 90 89.

As the slewing ring, considering its function,
belongs to goods included in a heading of
classification under heading
Chapter 84,
8431 as part of an excavator is excluded.
It is not to be considered as ‘gears or gearing’
of subheading 8483 40 because it consists of
a single toothed ring.

The turning (slewing) motion, provided by the
teeth, determines the function of the product
and, therefore, the slewing ring is to be clas-
sified as a transmission element presented
separately under subheading 8483 90 89.

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature
of
by
CN codes 8703, 8703 23 and 8703 23 19.

the wording

and

Although the vehicle is steered by means of a
handle-bar and has
the appearance of a
motorcycle,
it cannot be considered as a
motorcycle of heading 8711, because of the
presence of the reverse gear and the differ-
ential.

Therefore, the product is to be classified as a
motor vehicle of
construction,
the transport of persons, of
designed for
heading 8703 (see the HS Explanatory Notes
to heading 8703, second paragraph).

simpler

a