law://eu/reg/2012/104@2026-11-12THE 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 so-called "bicycle set", consisting of the following components:(a) a frame,(b) a front fork, and(c) two rims.The components are presented for customs clearance at the same time, but are packaged separately. | (a)87149110(b)87149130(c)87149210 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8714, 871491, 87149110 and 87149130, and 871492 and 87149210.As the components put up together do not have the essential character of a complete bicycle, classification under subheading 871200 as an incomplete bicycle by application of General Interpretative Rule (GIR) 2(a) is excluded (see also the CN Explanatory Notes to subheading 871200).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 87149110, the front fork under CN code 87149130 and the rims under CN code 87149210. |
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