Commission Implementing Regulation (EU) 2015/2321 of 8 December 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/2321
• 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 cassette of base metal sprocket wheels (so-called ‘free hub cassette’) without a free-wheel mechanism. The free hub cassette consists of seven sprocket-wheels fixed together, two separate sprocket-wheels and a washer. The smallest sprocket-wheel has 11 teeth and the largest 32 teeth.

The free hub cassette is designed to be placed over the free-wheel mechanism (integrated in the hub body). Thereafter, the drive shaft of the rear wheel can be disconnected from the hub body (free-wheel). This enables the cyclists to keep the pedals still or to pedal backwards while the bicycle is in forward motion.

The free-wheel mechanism is not present upon presentation.

See image  ( *1 ) .

8714 93 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8714 , 8714 93 00 .

As the article can only be mounted on a free-wheel mechanism integrated in the hub to obtain its free-wheel function, it is considered a free-wheel sprocket-wheel.

Therefore the article is to be classified under CN code 8714 93 00 as free-wheel sprocket-wheels.

( *1 )   The image is purely for information.