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) 2018/220 of 9 February 2018 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2018/220 of 9 February 2018 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) A mechanical appliance (so-called ‘manual spreader’) consisting of a steel structure, a plastic tank with a canvas lining of a volume of approximately 60 litres, a rotation spreader at the bottom, and two pneumatic tyres. It is designed for distribution (spreading/dispersing through rotation) of fertilisers, sand, seeds, salt etc. The distribution volume can be adjusted by the grip. It is suitable for regular maintenance of large areas. See image ( *1 ) . 8424 89 70 Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 84, and by the wording of CN codes 8424 , 8424 89 and 8424 89 70 . The appliance answers to the description under heading 8424 (dispersing of sand and salt) and to the description under heading 8432 (fertiliser distributor and a seeder). It cannot be classified by virtue of Note 3 to Section XVI as it does not perform one principal function. In accordance with Note 2 to Chapter 84, an appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or other of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group (heading 8424 in this case). The appliance can be used both as an agricultural or horticultural appliance of subheading 8424 82 and as other appliances of subheading 8424 89 . Given its characteristics, neither of those functions is considered to be the principal function of the appliance within the meaning of Note 3 to Section XVI and neither of the two subheadings is considered to provide a more specific description. Consequently, the appliance is to be classified under the subheading that occurs last in numerical order. The appliance is therefore to be classified under CN code 8424 89 70 as other mechanical appliances for projecting, dispersing or spraying liquids or powders. ( *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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