{
  "url": "https://openlegislation.uk/eu-regulation-2010-1076/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-1076/annex.json",
  "legislation": "eur/2010/1076",
  "legislation_title": "Commission Regulation (EU) No 1076/2010 of 22 November 2010 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-1076",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nAn article (so-called ‘common mode choke’) with dimensions of approximately 3 × 3 × 2 cm (including the base plate), consisting of two coils of insulated copper wire wound on a circular ferrite core, with a ratio of 1:1.\nThe differential mode current (signal), flowing in opposite directions through the coils, creates equal and opposite magnetic fields which cancel each other out. This results in the article presenting zero impedance to the differential mode current, which passes through unaltered.\nThe common mode current (interference), flowing in the same direction through the coils, creates equal and in-phase magnetic fields which add together. This results in the article presenting high impedance to the common mode current, which passes through attenuated.\n8504 50 95\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8504, 8504 50 and 8504 50 95.\nClassification under subheading 8504 31 as a transformer is excluded, as although the construction of the article is that of a transformer, it cannot transform an alternating current into a different alternating current. It only transfers alternating currents with a ratio of 1:1 (see also the Harmonised System Explanatory Notes to heading 8504).\nGiven its function, the article constitutes an inductor of subheading 8504 50, as it is used to limit or prevent the flow of common mode current (interference) while leaving the flow of differential mode current (signal) unaltered.\nThe article is therefore to be classified under CN code 8504 50 95 as an inductor.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/1076/annex",
    "retrieved_at": "2026-11-01T14:50:31.053320+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."
}