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) 2020/957 of 26 June 2020 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2020/957 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
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 . This Regulation shall be binding in its entirety and directly applicable in all Member States.
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A forged article (so-called heat sink) made of aluminium (not produced by casting), in the form of a circular plate with a diameter of approximately 50 mm, to which cooling pins with a height of approximately 30, 40 or 50 mm are attached. It it is presented to be used in various products to dissipate the heat produced by LED modules. (See image) Β ( *1 ) . 7616Β 99Β 90 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616Β 99 and 7616Β 99Β 90 . Classification under CN code 9405Β 99Β 00 as a part of lamps or lighting fittings is excluded because, upon presentation to customs authorities, the article is not identifiable by its shape or other specific features as a part designed solely or principally for an article under heading 9405 (see also the Harmonised System Explanatory Notes to Chapter 94, Parts, first paragraph). The article is not adapted for use as part of a specific product. Therefore, upon presentation, it cannot be identified as a part of goods of any specific heading (for example, under heading 8539, 8541 or 8543). Consequently, classification as a part of articles is excluded. The article is therefore to be classified under CN code 7616Β 99Β 90 as other articles of aluminium not produced by casting. ( *1 ) Β Β The image is purely for information.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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