law://eu/reg/2011/776@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) |
| An apparatus for cooking food, with dimensions of approximately 31 × 47 × 40 cm and a capacity of 25 litres. It has a housing of stainless steel, a turntable, a safety child lock feature, control buttons and a clock.The apparatus comprises:a microwave oven with 5 power levels, a maximum power output of 900 watts and a timer. It has pre-set cooking and defrosting programmes, anda quartz griller with a maximum power output of 1000 watts.The apparatus is designed to cook food by means of the microwave oven. It also cooks, browns and crisps food by means of the griller. | 85165000 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI, and by the wording of CN codes 8516 and 85165000.Classification of the apparatus as an industrial microwave oven of heading 8514 is excluded given its power output and oven capacity (see also the CN Explanatory Notes to subheading 85142080).The apparatus is a composite machine within the meaning of Note 3 to Section XVI as it consists of a microwave oven of CN code 85165000 and a griller of CN code 85166070.Given all the characteristics of the apparatus, such as power output, power levels and the number of programmes, the microwave oven is to be considered as performing the principal function of the composite machine.The apparatus is therefore to be classified under CN code 85165000 as a microwave oven. |
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