Commission Implementing Regulation (EU) 2017/1168
Of 26 June 2017 — CELEX 32017R1168
Description of the goods
An article (so-called ‘steering wheel cover’) made of plastics (polyvinyl chloride (PVC)), forming a circle with a diameter of 38 cm. The article is designed to cover the steering wheel of a motor vehicle in order to improve its appearance, to protect the steering wheel against the sweat, wear and tear caused by its use and to protect hands from hot and cold extremes. See image (*1).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926, 3926 90 and 3926 90 97. Classification under subheading 8708 94 as a part of a steering wheel is excluded as the article is not indispensable for the function of the steering wheel. Classification under subheading 8708 99 as other parts or accessories of motor vehicles of headings 8701 to 8705 is also excluded as the article is not indispensable for the function of the motor vehicle, nor does it adapt the motor vehicle for a particular operation, or increase its range of operations, or enable it to perform a particular service connected with its main function (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29 and 36). Consequently, the article is to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics.