Commission Implementing Regulation (EU) 2024/339
Of 12 January 2024 — CELEX 32024R0339
Description of the goods
New pneumatic tyres, of rubber, having all of the following characteristics: (a) size 155/70R12C; (b) construction type ‘R’; (c) section width of 155 mm; (d) rim diameter of 12 inches; (e) load index 104/102 (corresponding maximum mass to be carried (kg) 900/850); (f) speed index ‘N’ (maximum 140 km/h). The tyres, whether or not marked on their sidewalls with the inscription ‘FRT’ (free rolling tyre) or ‘For Trailer Use Only’, have a load index not exceeding 104. They are usually presented for use on trailers but may also be used on buses or lorries.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4011, 4011 20 and 4011 20 10. Classification under subheading 4011 90 00 as other pneumatic tyres is excluded because the characteristics of the tyres make them suitable for use on buses or lorries. The inscription ‘FRT’ (free rolling tyre) or ‘For Trailer Use Only’ on the tyres and their presentation as tyres for use on trailers do not change the characteristics of the tyres as being of a kind used on buses or lorries. Consequently, the tyres are to be classified under CN code 4011 20 10 as tyres of a kind used on buses or lorries with a load index not exceeding 121.