law://eu/reg/2012/1130@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 cycle with three wheels, a frame, a seat, two footrests and two handlebars.The handlebars are used for steering and as hand operated pedals being directly connected to crank gears and derailleur gears.The seat comprises a flat platform with a raised section to support the cyclist's back and head.note See image. | 87120070 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 871200 and 87120070.Classification under heading 8713 is excluded, as this heading covers only carriages, wheelchairs, or similar vehicles specially designed for the transport of disabled persons. Cycles specially constructed for the disabled are covered by heading 8712 (see also the HS Explanatory Notes to heading 8712, second paragraph, point (4)).The cycle is therefore to be classified under CN code 87120070 as other cycles. |
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