Commission Implementing Regulation (EU) No 1035/2014
Of 25 September 2014 — CELEX 32014R1035
Description of the goods
1. A turbine wheel of a nickel-based alloy comprising radially arranged blades and a central hub to be placed on the shaft of an exhaust-gas turbocharger. The wheel is the component of a turbine which transforms the energy of the incoming motor exhaust-gas into a rotational movement for driving the compressor wheel of the turbocharger. (*1) See image 1
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(b) to Section XVI and by the wording of CN codes 8411 and 8411 99 00. Classification under heading 8414 as parts of compressors is excluded as the turbine wheel is a part suitable for use solely or principally with an exhaust-gas turbine of heading 8411 (see also the Harmonized System Explanatory Notes (HSEN) to heading 8414, exclusion (a), and the Explanatory Notes to the Combined Nomenclature (CNEN) to subheading 8414 90 00). The turbine wheel is therefore to be classified under CN code 8411 99 00 as parts of gas turbines.
Description of the goods
2. A turbine housing of base metal consisting of a cavity for the turbine wheel, an opening for the inlet exhaust-gas pipe and an opening for the outlet exhaust-gas pipe. The housing is the component of a turbine which contains the turbine wheel enabling it to transform the incoming motor exhaust-gas energy into a rotational movement for driving the compressor wheel of the turbocharger. (*1) See image 2
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(b) to Section XVI and by the wording of CN codes 8411 and 8411 99 00. Classification under heading 8414 as parts of compressors is excluded as the turbine housing is a part suitable for use solely or principally with an exhaust-gas turbine of heading 8411 (see also the HSEN to heading 8414, exclusion (a), and the CNEN to subheading 8414 90 00). The turbine housing is therefore to be classified under CN code 8411 99 00 as parts of gas turbines.