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) 2017/1168 of 26 June 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/1168 of 26 June 2017 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three 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 .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) An article (so-called ‘steering wheel cover’) made of plastics (polyvinyl chloride (PVC)), forming a circle with a diameter of 38 cm. The article is designed to cover the steering wheel of a motor vehicle in order to improve its appearance, to protect the steering wheel against the sweat, wear and tear caused by its use and to protect hands from hot and cold extremes. See image ( *1 ) . 3926 90 97 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3926 , 3926 90 and 3926 90 97 . Classification under subheading 8708 94 as a part of a steering wheel is excluded as the article is not indispensable for the function of the steering wheel. Classification under subheading 8708 99 as other parts or accessories of motor vehicles of headings 8701 to 8705 is also excluded as the article is not indispensable for the function of the motor vehicle, nor does it adapt the motor vehicle for a particular operation, or increase its range of operations, or enable it to perform a particular service connected with its main function (see Case C-152/10, Unomedical, ECLI:EU:C:2011:402, paragraphs 29 and 36). Consequently, the article is to be classified according to its constituent material (plastics) under CN code 3926 90 97 as other articles of plastics. ( *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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