Commission Implementing Regulation (EU) 2023/2519 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature

Official Journal EN of the European Union L series 2023/2519 14.11.2023 COMMISSION IMPLEMENTING REGULATION (EU) 2023/2519 of 30 October 2023 concerning the classification of certain goods in the Combined Nomenclature THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013laying down the Union Customs Code(1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87(2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature.

Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.

(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1 The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2 Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

Article 3 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

(1) OJ L 269, 10.10.2013, p. 1.

(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

ELI: http://data.europa.eu/eli/reg_impl/2023/2519/oj 1/4EN OJ L, 14.11.2023 This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 30 October 2023.

For the Commission, On behalf of the President, Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/4 ELI: http://data.europa.eu/eli/reg_impl/2023/2519/ojEN OJ L, 14.11.2023 ANNEX Classification Description of the goods Reasons (CN-code)

(1) (2) (3) A radiator, with dimensions of approximately 8504 90 17 Classification is determined by general rules 1 520 × 700 × 3 500 mm, consisting of 2 to 32 and 6 for the interpretation of the Combined (depending on the model) rectangular panels Nomenclature, Note 2(b) to Section XVI and by made of galvanised sheet metal with a grooved the wording of CN codes 8504, 8504 90 and structure, surface welded to each other. 8504 90 17.

It is designed to be mounted on an oil-immersed Classification under heading 8419as equipment power transformer, in order to cool down the for the treatment of materials by a process transformer’s insulating oil as it flows through involving a change of temperature is excluded, the radiator. By transferring excess heat into the as this heading does not cover devices which air, the radiator prevents the transformer from involve merely an exchange of temperature with overheating. the surrounding air. The excess heat of the insulating oil flowing through the radiator The radiator is equipped with a flanged inlet simply dissipates through the walls of the (located on the top) and a flanged outlet radiator into the surrounding air. (See also the (located on the bottom) that are connected Harmonized System classification opinion (using bolts and seals) to the corresponding 8431.49/2.).

outlet and inlet of the transformer.

Given its objective characteristics and properties, The cooling may or may not be assisted by namely its construction, dimensions and position cooling fans (for faster air flow) and/or with of the inlet and outlet, the radiator is suitable for cooling pumps (for faster circulation of the oil) use solely or principally with an electrical according to the individual requirements. The transformer of heading 8504, for cooling and pumps and fans are not present at importation. maintaining the operating temperature of the transformer. The radiator is essential for the See the images(*) proper functioning of the transformer (preventing it from overheating).

The radiator is therefore to be classified under CN code 8504 90 17as other parts of transformers and inductors. (*) The images are purely for information.

ELI: http://data.europa.eu/eli/reg_impl/2023/2519/oj 3/4EN OJ L, 14.11.2023 The radiator Radiators on a transformer 4/4 ELI: http://data.europa.eu/eli/reg_impl/2023/2519/oj