COMMISSION IMPLEMENTING REGULATION (EU) No 1035/2014
of 25 September 2014
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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(1) See image 1 |
8411 99 00 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(b) to Section XVI and by the wording of CN codes 8411 and 8411 99 00. Classification under heading 8414 as parts of compressors is excluded as the turbine wheel is a part suitable for use solely or principally with an exhaust-gas turbine of heading 8411 (see also the Harmonized System Explanatory Notes (HSEN) to heading 8414, exclusion (a), and the Explanatory Notes to the Combined Nomenclature (CNEN) to subheading 8414 90 00). The turbine wheel is therefore to be classified under CN code 8411 99 00 as parts of gas turbines. |
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(1) See image 2 |
8411 99 00 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(b) to Section XVI and by the wording of CN codes 8411 and 8411 99 00. Classification under heading 8414 as parts of compressors is excluded as the turbine housing is a part suitable for use solely or principally with an exhaust-gas turbine of heading 8411 (see also the HSEN to heading 8414, exclusion (a), and the CNEN to subheading 8414 90 00). The turbine housing is therefore to be classified under CN code 8411 99 00 as parts of gas turbines. |
Image 1 |
Image 2 |
[Bild bitte in Originalquelle ansehen] |
[Bild bitte in Originalquelle ansehen] |