Commission Implementing Regulation (EU) No 759/2014
Of 10 July 2014 — CELEX 32014R0759
Description of the goods
A non-self-propelled machine (so-called ‘beach rake machine’) for cleaning sand beaches with dimensions of approximately 4 × 2,3 × 2,3 m. It is used for sifting and cleaning sand of impurities, such as glass, plastic, cigarette butts, straws, cans, stones, sea grass, seaweed, small pieces of wood. The machine levels the sand surface by means of a mouldboard deflector plate. The sand is then sifted through hundreds of stainless steel spring-loaded tines. Finally, the impurities are separated from the sand and carried on a conveyor into a hopper.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8479 and 8479 10 00. As the machine only sorts or separates rubbish from the sand and not the sand itself, classification under heading 8474 as machinery for sorting or separating mineral substances is excluded (see also the Harmonised System Explanatory Notes (HSEN) to heading 8474, first paragraph, point (I)). As the machine is used for the maintenance (cleaning) of beaches, it is considered to be machinery for public works, building or the like (see also the HSEN to heading 8479, group (II), sub-group (A), fifth paragraph). The machine is therefore to be classified under CN code 8479 10 00 as machinery for public works, building or the like.