Commission Implementing Regulation (EU) No 772/2011 of 2 August 2011 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 772/2011
• Articles: 4

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

An article made of metal and plastic, designed for attaching a child safety seat to a motor vehicle (so-called "child safety seat base").

It comprises an extendable leg and a system with red/green indicators informing, for example, whether the article or the seat is correctly installed.

It is for temporary attachment to anchorage points, which are fixtures generally fastened permanently to the car body at the back of a vehicle seat.

The article allows different models of child safety seats to be clipped in and out.

( *1 ) See image

9401 90 80

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9401 , 9401 90 and 9401 90 80 .

Classification under heading 8708 is excluded as the article is not permanently attached to the body of a motor vehicle and cannot therefore be considered an accessory of the body of a motor vehicle.

When a child safety seat is mounted on the "child safety seat base", the whole presents the characteristics and performs the function of a complete child safety seat. The article is therefore to be considered a part of a child safety seat. The article is therefore to be classified under CN code 9401 90 80 as a part of a seat.

( *1 )   The image is purely for information.