Commission Implementing Regulation (EU) 2015/386 of 5 March 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/386
• 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of 3 months from the date of entry into force of this Regulation.

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)

A four-wheeled skateboard with dimensions of approximately 80 × 27 × 17 cm, a weight of 10 kg and a maximum load capacity of 65 kg. The article is equipped with an electric motor powered by two rechargeable 24 V batteries.

The article has the following characteristics:

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the wheels are made of polyurethane and have a diameter of 85 mm,

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only the two rear wheels are driven by a belt,

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the surface of the article is covered with an anti-slip layer,

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the electric motor is mounted under the article,

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it has a speed range of 10-32 km/h, no brakes and no steering system.

The skateboard is presented with a handheld remote control.

The skateboard is powered by an electric motor, which is operated by the person riding the board by means of the remote control.

While riding the skateboard, its speed can be regulated by pulling a trigger on the remote control.

9506 99 90

Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 9506 , 9506 99 and 9506 99 90 .

Although the article is powered by an electric motor, it has the characteristics of a sport entertainment product rather than of a motor vehicle as, due to the absence of brakes and a steering system, it requires a physical activity to ride the skateboard (similar to the activity needed to ride a non-motorised skateboard). Consequently, classification under heading 8703 as motor vehicles principally designed for the transport of persons is excluded.

Given its speed capacity of up to 32 km/h, the article is not considered to be a wheeled toy designed to be ridden by children (see also the CN Explanatory Notes to CN code 9503 00 10 ). Consequently, classification under heading 9503 as wheeled toys is excluded.

Given its characteristics and design, the article is intended to be used as a sport entertainment product (skateboard). It is therefore to be classified under CN code 9506 99 90 as articles and equipment for other sports or outdoor games.