COMMISSION REGULATION (EU) No 717/2010
of 6 August 2010
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 product (so-called ‘exhaust gas temperature sensor’) consisting of:
Depending on the temperature, the thermistor changes its resistance. When connected, this change of resistance produces a change of electrical current, which is transmitted to the engine management system. The product cannot convert the electrical current output into a temperature measurement or display the temperature. |
8533 40 10 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8533, 8533 40 and 8533 40 10. Classification under heading 9025 as a thermometer or as a part thereof is excluded as the product cannot measure nor display temperature. The product is a non-linear resistor depending on temperature (see also the Harmonised System Explanatory Notes to heading 8533 (A)(5)) and therefore is to be classified under subheading 8533 40 as other variable resistors. |