COMMISSION IMPLEMENTING REGULATION (EU) 2020/957
of 26 June 2020
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 |
(1) |
(2) |
(3) |
A forged article (so-called heat sink) made of aluminium (not produced by casting), in the form of a circular plate with a diameter of approximately 50 mm, to which cooling pins with a height of approximately 30, 40 or 50 mm are attached. It it is presented to be used in various products to dissipate the heat produced by LED modules. (See image) (*1). |
7616 99 90 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90 . Classification under CN code 9405 99 00 as a part of lamps or lighting fittings is excluded because, upon presentation to customs authorities, the article is not identifiable by its shape or other specific features as a part designed solely or principally for an article under heading 9405 (see also the Harmonised System Explanatory Notes to Chapter 94, Parts, first paragraph). The article is not adapted for use as part of a specific product. Therefore, upon presentation, it cannot be identified as a part of goods of any specific heading (for example, under heading 8539, 8541 or 8543). Consequently, classification as a part of articles is excluded. The article is therefore to be classified under CN code 7616 99 90 as other articles of aluminium not produced by casting. |