Kapitel 86-89

Kap. 86

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Kap. 87

"General part" of the CN Explanatory Notes to Chapter 87

The Committee concluded that:

New vehicles temporarily registered for the purpose of transport to the place where they will be permanently registered may still be considered as "new vehicles". (CCC 465)

8701 91 10 to 8701 95 90

Other, of an engine power

The Committee concluded that:

The CNEN to subheadings 8701 91 10 to 8701 95 90 (other, of an engine power) are to be interpreted as meaning that the Quads/ATVs always require the fulfilment of the towing capacity criterion, in order to be classified as tractors of heading 8701. This interpretation is in line with the EUCJ decision in the case C-15/05 (Kawasaki) which has precedence over all other legal texts and Explanatory Notes.

More specifically, the phrase “to feature the technical characteristics enabling them to haul or push a load, or to tow a non-braked trailer of twice their own dry weight (that is, the weight of the vehicle without any liquids, passengers or cargo) or more” means that the towing capacity of “twice their own dry weight” is the objective characteristic which must characterize all ATVs designed to be used as tractors. These ATVs may use this towing capacity to haul or push a load, or to tow a non-braked trailer (meaning that an ATV24may have the equipment to perform all the above functions or some of them using its towing capacity).

Following the above and the fact that the involved MS finally agreed on the values of the dry weight and towing capacity which characterize the concrete ATV models, it was concluded that the towing capacity of a non-braked trailer did not exceed the double of their own dry weight. Consequently, the ATVs at issue were classified under heading 8703, as other motor vehicles principally designed for the transport of persons.

Concerning the use of the appropriate documentation which certify the values of the dry weight and towing capacity of a non-braked trailer, it was concluded that the assessment of the objectivity and reliability of those documents remains to be a task of the national authorities, on the basis of bilateral exchange of information and common sense. (CCC 268)

8703 32 11

Campers - motor caravans

The Committee concluded that:

Motor vehicles of the van-type, mainly equipped with diesel motors with a cylinder capacity of more than 1500 cm³, equipped with a pop-up roof that contains a sleeping area for two, back seats that may be moved and folded down to form two sleeping berths and a compact kitchen with a sink, refrigerator, cooking area and limited storage space are classified, by virtue of GIR 1 and 6, under CN code 8703 32 11 or 8703 33 11 (depending on their cylinder capacity), as motor caravans.

Although they have no toilet or shower facilities, the vehicles can be identified as being “specially equipped for habitation” in the context of the HSEN to heading 8703, point 2 (c) (motor homes), due to the presence of sleeping arrangements and cooking equipment. As the facilities listed in brackets, under that point, constitute a non-exhaustive list, the vehicles at issue conform to the notion of “motor caravans”, according to the above HSEN.

Nevertheless, vehicles equipped only with sleeping facilities are not considered “motor caravans” within the meaning of CN codes 8703 32 11 and 8703 33 11 (see also the HSEN to heading 8703, point 2 (c), motor homes) and, therefore, are correctly classified under CN codes 8703 32 19 and 8703 33 19, as other. (CCC 265)

8704

Small utility vehicle

The Committee concluded that:

A new four-wheeled vehicle with a spark-ignition internal combustion piston engine of a cylinder capacity of 351 cm3. The dry weight of the vehicle is approximately 329 kg and the load capacity is approximately 545 kg. The vehicle is 2,8 m in length and 1,27 m in width.

The vehicle is equipped with two seats. It has a cargo box with internal dimensions of 123,8 cm x 126,4 cm x 27,6 cm. When fully loaded, the vehicle has a maximum speed of not more than 26 km/h.
 
The vehicle is principally designed for transport of goods over short distances in various environments, for example, golf courses, parks, universities, airports, factories, holiday resorts, stadiums, construction sites.

Reasons:

Classification under heading 8709 as a works truck of the type used in factories, warehouses, dock areas or airports for short distance transport of goods is excluded as the vehicle is a multi-purpose utility and leisure vehicle used in various environments (see also the HS Explanatory Notes to heading 8709 and HS Classification Opinion 8704.31/3).

Due to its construction the vehicle is principally designed for the transport of goods. Therefore, it is to be classified under heading 8704 by virtue of GIR 1 and 6. (CCC 17)

8704 21 91

Turf truckster

The Committee concluded that:

A new four-wheeled vehicle with a 954 cm³ diesel engine, a gross vehicle weight of approximately 1800 kg (a vehicle weight of 720 kg and a payload capacity of 1080 kg) and approximate dimensions of 2,9 m (length), 1,6 m (width).

The vehicle is equipped with two seats, one of which is for the driver. Behind the open cabin, there is an area with approximate dimensions of 1,2 m (length) and 1,4 m (width).

It is fitted with tilting hydraulics. This area is designed for mounting a rear box, mechanical appliances or similar equipment. The area with seats is smaller than area envisaged behind the seats. The vehicle is not fitted with the rear box or any other accessory when presented.
 
This vehicle is classifiable under CN code 8704 21 91. (CCC 340).

8708

Airbags

The Committee concluded that:

All airbags with inflator system for vehicles, presented separately, no matter where they will be housed, are considered to be accessories for motor vehicles.

Reason:

The airbags with inflator system, specially designed to be built into vehicle seats are considered to be accessories for the vehicle and therefore classified under heading 8708. They are not considered to be parts of seats of Chapter 94, since these airbags give an extra function to the vehicle and not to the seat. (CCC 375).

8708 99 97

Engine storage/silent block

The Committee concluded that:

An engine storage/silent block consisting of an inner aluminium core with rubber sprayed around it and a plastic workpiece as the top layer (material composition: aluminium (36 %), vulcanised, abrasion-resistant natural rubber with a hardness of +/- 64 (Sh°A) (41 %) and granulate PA6 GF35 (23 %)) - which is designed to be mounted above the rear axle, supports the rear electric motor and cushions vibrations, is classified by application of GIR 1 and 6 under CN code 8708 99 97 as other parts accessories of the motor vehicles of headings 8701 to 8705.

The product is a composite goods specifically designed for automotive applications and as such cannot be excluded from Section XVII by virtue of Note 2 (a) to Section XII (see also decision of the Harmonised System Committee, NC3267Ea Classification of the products referred to as Air Spring models 1DK32-2 (reversible sleeve style) and SP2B12R (convoluted style)). It is consequently to be classified in heading 8708.

Classification under subheading 8708 80 – suspension systems and parts thereof (including shock-absorbers) is excluded, as the product is not a part of a suspension system. It is consequently classified under subheading 8708 99 as other parts and accessories, CN code 8708 99 97 other. (CCC 265)

8715

Accessories for baby carriages

The Committee concluded that:

Net bags, wire baskets and the like specially designed for use with baby carriages are accessories and, therefore, cannot be classified under heading 8715. (CCC 375).

Kap. 88

8806 9x

Unmanned, remote-controlled drones

The Committee concluded that:

Unmanned, remote-controlled drones, capable of performing certain automated flight operations based on programming (e.g., RTH – return to home function), also featuring computer vision system for avoiding obstacles, and active tracking function for automatic recognition of objects, are classified according to their objective characteristics, under CN subheading 8806 9X, as other unmanned aircraft. (CCC 263)

Kap. 89

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