COMMISSION REGULATION
(EC) No 1051/2009
of 3 November 2009
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
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(1) |
(2) |
(3) |
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|
8701 90 11 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 87 and the wording of CN codes 8701, 8701 90 and 8701 90 11 As the vehicle is equipped with a hole with fittings for attaching various coupling devices and shaft drive to the wheels, its intended use is to carry out work in difficult terrain and to haul or push other vehicles, appliances or loads (Note 2 to Chapter 87) Classification under heading 8703 is excluded as the vehicle meets the definition of Note 2 to Chapter 87 and is able to haul or push at least twice its dry weight (non-braked) (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90) The winch gives the vehicle the character of a forestry tractor (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50) The vehicle is therefore to be classified under CN code 8701 90 11 |
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8701 90 90 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 87 and the wording of CN codes 8701, 8701 90 and 8701 90 90 As the vehicle is equipped with a hole with fittings for attaching various coupling devices and shaft drive to the wheels, its intended use is to carry out work in difficult terrain and to haul or push other vehicles, appliances or loads (Note 2 to Chapter 87) Classification under heading 8703 is excluded, as the vehicle meets the definition of Note 2 to Chapter 87 and is able to haul or push at least twice its dry weight (non-braked) (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90) Classification as an agricultural tractor or forestry tractor is excluded, as the vehicle neither has a power take-off, a hydraulic lifting device, nor a winch (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50) The vehicle is therefore to be classified under CN code 8701 90 90 |