Commission Implementing Regulation (EU) 2019/646
Of 15 April 2019 — CELEX 32019R0646
Description of the goods
Track link assembly (so-called ‘track-chain’) made of cast steel, consisting of track links which are connected by pins/joints. The links have drilled holes for attaching plates of rectangular shape (so-called ‘shoes/pads’), not included upon presentation. The design of the article, mainly the presence of the drilled holes to which the ‘shoes/pads’ are to be attached makes the article identifiable as a caterpillar belt (which both delivers the propulsion and supports the machinery to move on it) suitable for use solely or principally with earth-moving machinery of heading 8429. (See image) (*1)
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(f) to Section XV, note 2(b) to Section XVI and by the wording of CN codes 8431, 8431 49 and 8431 49 20. Based on its objective characteristics, the article is identifiable as a part being solely or principally suitable for use with machinery of heading 8429 (see also the Harmonised System classification opinion 8431.49/1). The objective characteristics of the article (size and shape) are those of a caterpillar belt designed for use with machinery of heading 8429. Classification under heading 7315 as chains of iron or steel is consequently excluded. The article is therefore to be classified under CN code 8431 49 20 as other parts suitable for use solely or principally with the machinery of headings 8425 to 8430; of cast iron or cast steel.