Commission Implementing Regulation (EU) No 1034/2014
Of 25 September 2014 — CELEX 32014R1034
Description of the goods
A new motor vehicle of the pick-up type, with a compression-ignition internal combustion piston engine of a cylinder capacity of 2 179 cm3, a five-speed manual gearbox and one reverse gear. Its total gross weight is approximately 2 950 kg and its total load capacity is approximately 1 000 kg. The length of its wheelbase is 3 150 mm. The motor vehicle consists of two separate areas: — a four-door cabin, all doors are equipped with windows, and five seats, including the driver's seat, in two rows (two front seats and three back seats). The cabin has a standard interior with manually operated air conditioning, standard seats with adjustable three-point seat belts, adjustable front seat headrests, an adjustable steering column and lighting for the passenger space. It is equipped with a radio broadcast receiver, — an open load space with a length of 1 429 mm, equipped with a set of anchors to attach a load.
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 32 and 8703 32 19. 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 absence of luxury interior features does not preclude classification as a vehicle for transport of persons. The vehicle has two rows of seats and the maximum inner length of the area for transport of goods is less than 50 % of the length of the wheelbase (see also the Explanatory Notes to the Combined Nomenclature to heading 8703). The vehicle is therefore to be classified under CN code 8703 32 19 as a new motor vehicle principally designed for the transport of persons.