Explanatory Notes to the Combined Nomenclature of the European Union

(2022/C 151/05)

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 374,

the Explanatory note to CN subheadings ‘8701 91 10 to 8701 95 90 Other, of an engine power’

is replaced by the following text:

‘These subheadings include so-called all-terrain vehicles (ATV), designed to be used as tractors. These four-wheeled vehicles are fitted with a motor-car-type steering system (based on the Ackerman principle) controlled by a handlebar, equipped with a coupling device of any kind, for example, a towing hitch, and 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.

The following features are indicative of the technical characteristics generally applicable to the vehicles that fall under these subheadings:

The towing capacity can be proved by technical documentation, user manual or certificate from the manufacturer or from a national authority, specifying exactly in kilograms the towing capacity of the all-terrain vehicle, as well as its dry weight.

Where those vehicles are, furthermore, in accordance with the explanatory note to subheading 8701 91 10, they are to be classified according to their engine power, under subheadings 8701 91 10, 8701 92 10, 8701 93 10, 8701 94 10 or 8701 95 10, as agricultural or forestry tractors. Otherwise, they fall under subheadings 8701 91 90, 8701 92 90, 8701 93 90, 8701 94 90 or 8701 95 90.’

(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

(2)  OJ C 119, 29.3.2019, p. 1.