Annex

ANNEX

Description of the goods	Classification(CN-code)	Reasons
(1)	(2)	(3)
A product (so-called ‘exhaust gas temperature sensor’) consisting of: a thermistor with a power handling capacity not exceeding 20 W, in its own housing, a fixing bolt, a shaft facilitating fixation inside a vehicle’s exhaust system, an electrical cable, with a heat resistant sleeve, which connects the product to a plug and which, in turn, enables connection to the vehicle’s engine management system. Depending on the temperature, the thermistor changes its resistance. When connected, this change of resistance produces a change of electrical current, which is transmitted to the engine management system. The product cannot convert the electrical current output into a temperature measurement or display the temperature.	8533 21 00	Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8533 and 8533 21 00. Classification under heading 9025 as a thermometer or as a part thereof is excluded as the product cannot measure nor display temperature. The product is a non-linear resistor the resistance of which changes with temperature and is not variable at will (see also the Harmonised System Explanatory Notes to heading 8533 (A)(5) and (B)). It is therefore to be classified under CN code 8533 21 00 as other fixed resistors for a power handling capacity not exceeding 20 W.