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Document 52004XC1125(01)

Uniform application of the Combined Nomenclature (CN) (Classification of goods) — Explanatory notes adopted in accordance with the procedure defined in Article 10(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as last amended by Commission Regulation (EC) No 1558/2004

JO C 288, 25.11.2004, p. 6–6 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

25.11.2004   

EN

Official Journal of the European Union

C 288/6


UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)

(Classification of goods)

Explanatory notes adopted in accordance with the procedure defined in Article 10(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), as last amended by Commission Regulation (EC) No 1558/2004 (2)

(2004/C 288/06)

The ‘Explanatory notes to the Combined Nomenclature of the European Communities’ (3) shall be amended as follows:

On page 354 the following text is to be inserted:

‘9501 00

Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages

9501 00 90

Other

This subheading includes wheeled toys powered by internal combustion piston engines designed to be ridden by children, so-called “Quad vehicles”, provided that the following limits are not exceeded:

a speed not exceeding 20 km/h,

a net weight not exceeding 50 kg,

a cylinder capacity not exceeding 49 cm3,

one-speed transmission,

only one back-wheel brake system.

Unlike most of the wheeled toys classified in this subheading a “Quad vehicle” is designed for being used in rough terrain.

Whenever one of the above criteria is not met, the “Quad vehicles” must be classified in heading 8703.’


(1)  OJ L 256, 7.9.1987, p. 1.

(2)  OJ L 283, 2.9.2004, p. 7.

(3)  OJ C 256, 23.10.2002, p. 1.


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