# Commission Implementing Regulation (EU) 2015/2321 of 8 December 2015 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)
A cassette of base metal sprocket wheels (so-called ‘free hub cassette’) without a free-wheel mechanism. The free hub cassette consists of seven sprocket-wheels fixed together, two separate sprocket-wheels and a washer. The smallest sprocket-wheel has 11 teeth and the largest 32 teeth.
The free hub cassette is designed to be placed over the free-wheel mechanism (integrated in the hub body). Thereafter, the drive shaft of the rear wheel can be disconnected from the hub body (free-wheel). This enables the cyclists to keep the pedals still or to pedal backwards while the bicycle is in forward motion.
The free-wheel mechanism is not present upon presentation.
See image.
8714 93 00
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8714, 8714 93 00.
As the article can only be mounted on a free-wheel mechanism integrated in the hub to obtain its free-wheel function, it is considered a free-wheel sprocket-wheel.
Therefore the article is to be classified under CN code 8714 93 00 as free-wheel sprocket-wheels.

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Source: https://www.legislation.gov.uk/eur/2015/2321/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2321/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

