COMMISSION IMPLEMENTING REGULATION (EU) No 104/2012
of 7 February 2012
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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A so-called "bicycle set", consisting of the following components:
The components are presented for customs clearance at the same time, but are packaged separately. |
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Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8714, 8714 91, 8714 91 10 and 8714 91 30, and 8714 92 and 8714 92 10. As the components put up together do not have the essential character of a complete bicycle, classification under subheading 8712 00 as an incomplete bicycle by application of General Interpretative Rule (GIR) 2(a) is excluded (see also the CN Explanatory Notes to subheading 8712 00). As they are not packaged together, classification of the components as goods put up in sets for retail sale within the meaning of GIR 3(b) is excluded. Consequently, the components are to be classified separately. The frame is therefore to be classified under CN code 8714 91 10, the front fork under CN code 8714 91 30 and the rims under CN code 8714 92 10. |