COMMISSION IMPLEMENTING REGULATION (EU) 2020/956
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 cuboid shaped article made of an aluminium alloy with dimensions of approximately 370 × 194 × 42 mm. It is equipped with cooling fins and two connections, an inlet and an outlet, for cooling liquid on one side. The article is designed to be placed in the cooling system of the engine (in the so-called short cooling circuit) under the dashboard of motor vehicles of headings 8701 to 8705 with internal combustion piston engines. The article transfers the heat absorbed by the cooling liquid (coming from the engine of the vehicle) to the air. The heated air is subsequently transferred to the interior cabin of the vehicle by means of additional devices which are not included upon presentation. The article also enables the engine to reach its optimum operating temperature in the warm-up phase. |
8708 91 35 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2 (e) to Section XVII, note 3 to Section XVII and by the wording of CN codes 8708, 8708 91 and 8708 91 35 . Classification under subheading 8419 50 as a heat-exchange unit is excluded because, on the basis of its objective characteristics, by transferring the heat absorbed by the cooling liquid to the air, the article performs the function of a radiator for articles of Section XVII (see note 1 (l) to Section XVI, note 2 (e) to Section XVII and note 1 (g) to Chapter 84). Classification under subheading 8708 29 as other parts and accessories of bodies (as a non-electric heating and defrosting appliance which uses the heat produced by the engine of the vehicle as referred to in the Harmonised System Explanatory Notes to heading 8708 (B)) is excluded because the article is not using the heat directly for heating or defrosting but merely transfers the heat absorbed by the cooling liquid to the air. The article is therefore to be classified under CN code 8708 91 35 as radiators for motor vehicles of headings 8701 to 8705. |