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) 2024/339 of 12 January 2024 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2024/339 of 12 January 2024 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) New pneumatic tyres, of rubber, having all of the following characteristics: (a) size 155/70R12C; (b) construction type ‘R’; (c) section width of 155 mm; (d) rim diameter of 12 inches; (e) load index 104/102 (corresponding maximum mass to be carried (kg) 900/850); (f) speed index ‘N’ (maximum 140 km/h). The tyres, whether or not marked on their sidewalls with the inscription ‘FRT’ (free rolling tyre) or ‘For Trailer Use Only’, have a load index not exceeding 104. They are usually presented for use on trailers but may also be used on buses or lorries. 4011 20 10 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4011 , 4011 20 and 4011 20 10 . Classification under subheading 4011 90 00 as other pneumatic tyres is excluded because the characteristics of the tyres make them suitable for use on buses or lorries. The inscription ‘FRT’ (free rolling tyre) or ‘For Trailer Use Only’ on the tyres and their presentation as tyres for use on trailers do not change the characteristics of the tyres as being of a kind used on buses or lorries. Consequently, the tyres are to be classified under CN code 4011 20 10 as tyres of a kind used on buses or lorries with a load index not exceeding 121.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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