law://eu/reg/2011/773@2026-11-13THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A foot-propelled, two wheeled vehicle of a weight of approximately 10 kg.It consists of:a steel frame with a chrome-plated aluminium fork with suspension,height adjustable handlebars,a platform with dimensions of approximately 38 × 11 cm, with holes and grip tape,two wheels with the following dimensions: 26 inches (front) and 18 inches (rear),hand-operated front and rear brakes, anda kickstand.The vehicle does not have a saddle, pedals or a crank gear.The height of the handlebars, when fully extended, is 97 cm.note See image | 87168000 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8716 and 87168000.Classification as a scooter or a similar wheeled toy of CN code 95030010 is excluded as, although it is foot-propelled and features a platform, most of the characteristics of the vehicle, such as the size, brakes, wheels, front fork or the suspension, do not correspond to those of a scooter or a toy of heading 950300.The vehicle is therefore to be classified under CN code 87168000 as a vehicle, not mechanically propelled. |
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