Commission Implementing Regulation (EU) 2015/386
Of 5 March 2015 — CELEX 32015R0386
Description of the goods
A four-wheeled skateboard with dimensions of approximately 80 × 27 × 17 cm, a weight of 10 kg and a maximum load capacity of 65 kg. The article is equipped with an electric motor powered by two rechargeable 24 V batteries. The article has the following characteristics: — the wheels are made of polyurethane and have a diameter of 85 mm, — only the two rear wheels are driven by a belt, — the surface of the article is covered with an anti-slip layer, — the electric motor is mounted under the article, — it has a speed range of 10-32 km/h, no brakes and no steering system. The skateboard is presented with a handheld remote control. The skateboard is powered by an electric motor, which is operated by the person riding the board by means of the remote control. While riding the skateboard, its speed can be regulated by pulling a trigger on the remote control.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 9506, 9506 99 and 9506 99 90. Although the article is powered by an electric motor, it has the characteristics of a sport entertainment product rather than of a motor vehicle as, due to the absence of brakes and a steering system, it requires a physical activity to ride the skateboard (similar to the activity needed to ride a non-motorised skateboard). Consequently, classification under heading 8703 as motor vehicles principally designed for the transport of persons is excluded. Given its speed capacity of up to 32 km/h, the article is not considered to be a wheeled toy designed to be ridden by children (see also the CN Explanatory Notes to CN code 9503 00 10). Consequently, classification under heading 9503 as wheeled toys is excluded. Given its characteristics and design, the article is intended to be used as a sport entertainment product (skateboard). It is therefore to be classified under CN code 9506 99 90 as articles and equipment for other sports or outdoor games.