Commission Implementing Regulation (EU) 2016/2225 of 5 December 2016 concerning the classification of certain goods in the Combined Nomenclature
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Point in time view as at 31/01/2020.
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ANNEXU.K.
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Description of the goods | Classification(CN code) | Reasons |
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(1) | (2) | (3) |
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A cylindrical article predominantly made of steel (other than of cast steel) of a length of approximately 35 cm and a diameter of approximately 19 cm at its widest point (so-called ‘track roller’). It consists of the following main components: a cylindrical shell with a graduated cage for the chain guide; a highly polished shaft, and two bronze bushings and collars at both ends.
The article is designed for use with the track chain of a crawler type excavator in conjunction with other similar track rollers for longitudinal and lateral guidance of the track chain.
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| 8431 49 80 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature (CN), note 2(b) to Section XVI, and by the wording of CN codes 8431, 8431 49 and 8431 49 80.
Classification under heading 8708 as parts or accessories of the motor vehicles of headings 8701 to 8705 is excluded as the article is not designed for use with motor vehicles of those headings. The objective characteristics of the article (size and shape) are those of a track roller designed for use with the track chain of a crawler type excavator of heading 8429.
The article is therefore to be classified under CN code 8431 49 80 as parts suitable for use solely or principally with the machinery of headings 8425 to 8430 other than of cast steel.
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