Commission Regulation (EC) No 166/2007
Of 16 February 2007 — CELEX 32007R0166
Description of the goods
1. A set of toilet articles put up for retail sale, consisting of: — a beaker, — a soap dish, — a cylindrical toothbrush holder, and — a liquid soap dispenser. The liquid soap dispenser consists of an earthenware container equipped with a plastic pump. The other articles are made of earthenware. All articles have the same design. They are for use as toilet articles. (See photograph) (*1)
Reasons
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 6912 00 and 6912 00 50. The toilet articles, as presented, constitute a set in the sense of General Interpretative Rule 3(b). It is to be classified according to the material, ceramic, which gives the set its essential character.
Description of the goods
2. An article consisting of: — a plastic lavatory seat with cover, — an electro-mechanical movable sprayer and, — an electrothermic device. The product performs several functions such as heating water, spraying water and drying the area.
Reasons
Classification is determined by General rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8516, 8516 79 and 8516 79 70. The product is a composite article consisting of different components. Each component is classifiable under a different heading (as a sanitary ware of plastics in heading 3922, as an electro-mechanical domestic spraying appliance in heading 8509, and as an electrothermic appliance in heading 8516). None of the components confers upon the product its essential character. Therefore the product is classifiable, in accordance with GIR 3(c), in heading 8516 (last in numerical order among those headings which equally merit consideration).
Description of the goods
3. Apparatus consisting of: — an AM/FM radio-broadcast receiver, — seven-channel amplifier section, — a digital sound processor, — a video converter, and — a remote control. The product is designed to provide audio and video entertainment in the home. The device is capable of receiving signals from different sources (e.g., DVD player, satellite receiver, cassette player, video recorder). The sound signals may be decoded and passed to digital/analogue converters before being amplified. The video signals are synchronised with the sound signal. They may also be amplified to provide an improved picture quality.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8527 and 8527 99. Within the meaning of Note 3 to Section XVI, the component which provides for the principal function of the composite machine is the radio-broadcast receiver. The amplification and processing of sound and the synchronisation and amplification of video are considered to be secondary functions compared with the reception of radio-broadcasting. Consequently, the composite machine is classifiable as radio-broadcast reception apparatus under CN code 8527 99 00.
Description of the goods
4. A new three-wheeled motor vehicle with a compression-ignition internal combustion piston engine and a gross vehicle weight of more than 20 tonnes. The vehicle consists of a motor chassis fitted with a cabin. It is not fitted with transport construction equipment or agricultural machinery when presented.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Chapter 87 and by the wording of CN codes 8704, 8704 23 and 8704 23 91. A motor chassis fitted with a cabin, on which different kinds of transport construction equipment or agricultural machinery can be mounted (not forming an integral mechanical unit), cannot be classified in Chapter 84. In accordance with Note 3 to Chapter 87, it is classifiable under heading 8704. See also the HS Explanatory Notes to headings 8432, 8704 and 8705.
Description of the goods
5. A new three-wheeled motor vehicle with a compression-ignition internal combustion piston engine and a gross vehicle weight of more than 20 tonnes. The vehicle consists of a motor chassis fitted with a cabin. A spreader for solid substances (working machinery) for agricultural purposes is mounted on the chassis. The vehicle may also be driven on the public road.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8705, 8705 90 and 8705 90 90. The vehicle is not a self-propelled wheeled machine of heading 8432 because several types of working machinery can be mounted on the motor chassis. Since the motor chassis fitted with a cabin and the working machinery do not form an integral mechanical unit, the vehicle is considered to be a special purpose motor vehicle of heading 8705. See also the HS Explanatory Notes to headings 8432 and 8705.