law://eu/reg/2015/2317@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 free arm sewing machine of the household type with a built-in electric motor of an output of 70 watts, equipped essentially with a needle plate, a presser foot, a bobbin case, controls, a built-in light, a cabled foot pedal and various accessories (e.g. bobbins, guide rails, a set of needles, double needles, etc.). It weighs approximately 7 kg (including the motor) and offers over 24 sewing programmes. It has a value of more than EUR 65.The sewing machine works with an upper and a lower thread. One thread is inserted on the needle and the other is carried underneath by a shuttle (lock-stitch technique). The sewing machine can produce various types of stitches, however all these stitches are based on the principle described above. The machine can only imitate the over-lock stitch and is unable to cut off protruding material in the same operation. | 84521011 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8452, 845210 and 84521011.Given its function, construction, physical characteristics and way of operation, the sewing machine is to be considered a sewing machine of a lock-stitch only type of subheading 845210, as it can perform only stitches based on the lock-stitch principle (see also the Explanatory notes to the Combined Nomenclature to subheadings 84521011 and 84521019, item 1(a)).The product is therefore to be classified under CN code 84521011 as sewing machines of the household type, lock-stitch only, having a value of more than EUR 65 each. |
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