law://eu/reg/2013/722@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 wheel with a diameter of approximately 20 cm and a width of approximately 5 cm, consisting of a plastic rim and a solid plastic tyre.The rim has a central hole and a ball bearing made of carbon steel.The wheel can be mounted on various articles such as carriages for disabled persons, walkers/rollators and hospital beds.note see image | 39269097 | Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 392690 and 39269097.The intended principal use of the wheel is not inherent to its objective characteristics, as it is equally suitable for goods of, for example, heading 8713 (carriages for disabled persons), heading 9021 (walkers/rollators) and heading 9402 (hospital beds). Classification as a part of a specific article is therefore excluded.The wheel is composite goods consisting of different materials (plastics and carbon steel). The component that gives the wheel its essential character is the rim made of plastics, as it contributes the most to the structure of the wheel.The article is therefore to be classified under CN code 39269097 as other articles of plastics. |
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