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.
Commission Implementing Regulation (EU) No 106/2012 of 7 February 2012 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 106/2012 of 7 February 2012 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
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 .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A metal disc-shaped device with a diameter of approximately 8 cm and a thickness of 2 cm (so-called "round recliner"). The device has an uneven surface with a central shaft hole and it consists of the following: — a guide plate, — a spiral spring, — a hinge cam, — a slide cam, — two slide pawls, — a ratchet, and — a ring plate. It is a component of reclining mechanisms for motor vehicle seats. The device is used to adjust the angle of the seat back according to the needs of the driver or passengers and contributes to the strength of the seat. ( *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 . Given its characteristics, namely its accurate mechanical construction with several different components, the device is specifically designed to be an essential part of a reclining mechanism of a motor vehicle seat. Consequently, classification as metal mountings, fittings or similar articles under heading 8302 is excluded (see also the HS Explanatory Notes to heading 8302 , first paragraph). Consequently, the device is considered to be a part of a reclining mechanism of a motor vehicle seat. The device is therefore to be classified under CN code 9401 90 80 as other parts of seats of a kind used for motor vehicles. ( *1 ) The image is purely for information
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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