# Commission Regulation (EU) No 727/2010 of 6 August 2010 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

The image is purely for information.
Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
An electrical extension cord comprising:
an electrical cable of a length of approximately 2 m,
a plug for connecting to an electrical power mains socket, and
a plastic housing with 5 sockets, a power switch and a fuse.
The product is designed to be used for the transport of electrical power of 220 V within a local area (for example, a room) to various apparatus.
The switch disconnects the electrical power and the fuse protects against overloads.
See image
8544 42 90
Classification 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 8544, 8544 42 and 8544 42 90.
The functions provided by the switch and by the fuse are considered to be secondary as the principal function of the product is to transport electrical power by means of a cable fitted with connectors.
Classification under heading 8536 as a connector is excluded as heading 8544 covers cables, whether or not fitted with connectors (see also the Harmonised System Explanatory Notes to heading 8536 (III)(A), final paragraph, and to heading 8544).
The product is therefore to be classified under CN code 8544 42 90 as other electrical conductors fitted with connectors.

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Source: https://www.legislation.gov.uk/eur/2010/727/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-727/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.