Article 1
Open βThe 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.
Source
Commission Implementing Regulation (EU) 2020/956 of 26 June 2020 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2020/956 of 26 June 2020 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
Article 2
Open βBinding 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
Open βThis 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
Open βANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A cuboid shaped article made of an aluminium alloy with dimensions of approximately 370 Γ 194 Γ 42 mm. It is equipped with cooling fins and two connections, an inlet and an outlet, for cooling liquid on one side. The article is designed to be placed in the cooling system of the engine (in the so-called short cooling circuit) under the dashboard of motor vehicles of headings 8701 to 8705 with internal combustion piston engines. The article transfers the heat absorbed by the cooling liquid (coming from the engine of the vehicle) to the air. The heated air is subsequently transferred to the interior cabin of the vehicle by means of additional devices which are not included upon presentation. The article also enables the engine to reach its optimum operating temperature in the warm-up phase. 8708Β 91Β 35 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2 (e) to Section XVII, note 3 to Section XVII and by the wording of CN codes 8708, 8708Β 91 and 8708Β 91Β 35 . Classification under subheading 8419Β 50 as a heat-exchange unit is excluded because, on the basis of its objective characteristics, by transferring the heat absorbed by the cooling liquid to the air, the article performs the function of a radiator for articles of Section XVII (see note 1 (l) to Section XVI, note 2 (e) to Section XVII and note 1 (g) to Chapter 84). Classification under subheading 8708Β 29 as other parts and accessories of bodies (as a non-electric heating and defrosting appliance which uses the heat produced by the engine of the vehicle as referred to in the Harmonised System Explanatory Notes to heading 8708 (B)) is excluded because the article is not using the heat directly for heating or defrosting but merely transfers the heat absorbed by the cooling liquid to the air. The article is therefore to be classified under CN code 8708Β 91Β 35 as radiators for motor vehicles of headings 8701 to 8705.
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Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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