{
  "url": "https://openlegislation.uk/eu-regulation-2007-166/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-166/annex.json",
  "legislation": "eur/2007/166",
  "legislation_title": "Commission Regulation (EC) No 166/2006 of 16 February 2007 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-166",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "The photograph is purely for information.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nA set of toilet articles put up for retail sale, consisting of:\na beaker,\na soap dish,\na cylindrical toothbrush holder, and\na liquid soap dispenser.\nThe liquid soap dispenser consists of an earthenware container equipped with a plastic pump. The other articles are made of earthenware.\nAll articles have the same design.\nThey are for use as toilet articles.\n(See photograph)\n6912 00 50\nClassification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 6912 00 and 6912 00 50.\nThe toilet articles, as presented, constitute a set in the sense of General Interpretative Rule 3(b).\nIt is to be classified according to the material, ceramic, which gives the set its essential character.\n2.\nAn article consisting of:\na plastic lavatory seat with cover,\nan electro-mechanical movable sprayer and,\nan electrothermic device.\nThe product performs several functions such as heating water, spraying water and drying the area.\n8516 79 70\nClassification is determined by General rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8516, 8516 79 and 8516 79 70.\nThe product is a composite article consisting of different components. Each component is classifiable under a different heading (as a sanitary ware of plastics in heading 3922, as an electro-mechanical domestic spraying appliance in heading 8509, and as an electrothermic appliance in heading 8516).\nNone of the components confers upon the product its essential character.\nTherefore the product is classifiable, in accordance with GIR 3(c), in heading 8516 (last in numerical order among those headings which equally merit consideration).\n3.\nApparatus consisting of:\nan AM/FM radio-broadcast receiver,\nseven-channel amplifier section,\na digital sound processor,\na video converter, and\na remote control.\nThe product is designed to provide audio and video entertainment in the home.\nThe device is capable of receiving signals from different sources (e.g., DVD player, satellite receiver, cassette player, video recorder).\nThe sound signals may be decoded and passed to digital/analogue converters before being amplified.\nThe video signals are synchronised with the sound signal. They may also be amplified to provide an improved picture quality.\n8527 99 00\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8527 and 8527 99.\nWithin the meaning of Note 3 to Section XVI, the component which provides for the principal function of the composite machine is the radio-broadcast receiver.\nThe amplification and processing of sound and the synchronisation and amplification of video are considered to be secondary functions compared with the reception of radio-broadcasting.\nConsequently, the composite machine is classifiable as radio-broadcast reception apparatus under CN code 8527 99 00.\n4.\nA new three-wheeled motor vehicle with a compression-ignition internal combustion piston engine and a gross vehicle weight of more than 20 tonnes.\nThe vehicle consists of a motor chassis fitted with a cabin.\nIt is not fitted with transport construction equipment or agricultural machinery when presented.\n8704 23 91\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Chapter 87 and by the wording of CN codes 8704, 8704 23 and 8704 23 91.\nA motor chassis fitted with a cabin, on which different kinds of transport construction equipment or agricultural machinery can be mounted (not forming an integral mechanical unit), cannot be classified in Chapter 84.\nIn accordance with Note 3 to Chapter 87, it is classifiable under heading 8704.\nSee also the HS Explanatory Notes to headings 8432, 8704 and 8705.\n5.\nA new three-wheeled motor vehicle with a compression-ignition internal combustion piston engine and a gross vehicle weight of more than 20 tonnes.\nThe vehicle consists of a motor chassis fitted with a cabin. A spreader for solid substances (working machinery) for agricultural purposes is mounted on the chassis.\nThe vehicle may also be driven on the public road.\n8705 90 90\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8705, 8705 90 and 8705 90 90.\nThe vehicle is not a self-propelled wheeled machine of heading 8432 because several types of working machinery can be mounted on the motor chassis.\nSince the motor chassis fitted with a cabin and the working machinery do not form an integral mechanical unit, the vehicle is considered to be a special purpose motor vehicle of heading 8705.\nSee also the HS Explanatory Notes to headings 8432 and 8705.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The photograph is purely for information."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amendment",
      "affecting": "eur/2013/441",
      "affecting_title": "Commission Implementing Regulation (EU) No 441/2013 of 7 May 2013 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/166/annex",
    "retrieved_at": "2026-11-01T14:53:05.050555+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}