Commission Regulation (EU) No 316/2011
Of 30 March 2011 — CELEX 32011R0316
Description of the goods
A used pick-up vehicle, with an unfolding load-carrying platform, for the transport of persons and goods (so-called ‘multipurpose vehicle’), with a diesel engine of a cylinder-capacity of 3 200 cm3, an automatic gearbox, four-wheel drive (4 × 4), and a wheelbase length of 320 cm. It consists of: — a four-door cabin equipped with two rows of seats for 5 persons, including the driver. The cabin has a luxurious interior, with electrically adjustable leather seats, three-point safety belts behind the driver’s seat, electrically operated windows and air-conditioning. It is equipped with a radio-broadcast receiver, a radio navigation system and a CD/DVD player, — an open load space of an inner length of 156 cm. The sides and tailgate of the load space have a height of 50 cm. The sides are equipped with catches to attach the load. The length of the load space can be extended to 206 cm by opening the tailgate and mounting an element in the form of a barrier.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8703, 8703 33 and 8703 33 90. Classification under heading 8704 as a vehicle for the transport of goods is excluded, given its intended use, which is inherent to the entirety of its objective characteristics and general appearance, as a vehicle principally designed for the transport of persons. The maximum inner length at the floor of the area for transport of goods is limited by the sides and the tailgate when the latter is closed. (See also the Harmonised System Explanatory Notes to heading 8703 and the CN Explanatory Notes to heading 8703). The vehicle is therefore to be classified under CN code 8703 33 90 as a used motor vehicle principally designed for the transport of persons.