law://eu/reg/2017/1168@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Codenote, and in particular Articles 57(4) and 58(2) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN-code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| An article (so-called ‘steering wheel cover’) made of plastics (polyvinyl chloride (PVC)), forming a circle with a diameter of 38 cm.The article is designed to cover the steering wheel of a motor vehicle in order to improve its appearance, to protect the steering wheel against the sweat, wear and tear caused by its use and to protect hands from hot and cold extremes.See imagenote. | 39269097 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 392690 and 39269097.Classification under subheading 870894 as a part of a steering wheel is excluded as the article is not indispensable for the function of the steering wheel.Classification under subheading 870899 as other parts or accessories of motor vehicles of headings 8701 to 8705 is also excluded as the article is not indispensable for the function of the motor vehicle, nor does it adapt the motor vehicle for a particular operation, or increase its range of operations, or enable it to perform a particular service connected with its main function (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29 and 36).Consequently, the article is to be classified according to its constituent material (plastics) under CN code 39269097 as other articles of plastics. |
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