Commission Regulation (EC) No 2127/2005
Of 22 December 2005 — CELEX 32005R2127
Description of the goods
An incomplete and unassembled new four-wheeled vehicle, of the ‘pick-up’ type with a diesel engine of a cylinder-capacity of 2 500 cm3, a gross vehicle weight of 2 650 kg and a total cargo-capacity of 1 000 kg. The vehicle has one row of seats for two persons (including the driver) and an open cargo area with a length of 2,28 m. All parts are presented and declared to customs at the same place and time. The radiator, windows, tyres, battery, shock absorbers, seat and door upholstery are not present.
Reasons
Classification is determined by General Rules 1, 2 (a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8704, 8704 21 and 8704 21 91. The vehicle is classified under heading 8704 because, as presented, it has the essential character of a complete or finished vehicle (General Rule 2 (a), first sentence). See also the HS Explanatory Notes to Chapter 87, General. The fact that the vehicle is presented unassembled does not affect the classification as a complete or finished product (General Rule 2 (a), second sentence).