BEFORDERUNGSMITTEL > ZUGMASCHINEN, KRAFTWAGEN, KRAFTRÄDER, FAHRRÄDER UND ANDERE NICHT SCHIENENGEBUNDENE LANDFAHRZEUGE, TEILE DAVON UND ZUBEHÖR > Zugmaschinen (ausgenommen Zugkraftkarren der Position|8709)
Präferenzsätze
42
verfügbare Ursprünge
For the purposes of this chapter, 'tractors' means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport of tools, seeds, fertilisers or other goods in connection with their main use. Heading 8702 covers motor vehicles for the transport of 10 or more persons. Heading 8703 covers motor vehicles principally designed for the transport of persons (1-9 seats), classified by engine type: spark-ignition (petrol), compression-ignition (diesel/semi-diesel), electric motor only, or hybrid combinations. Heading 8704 covers motor vehicles for the transport of goods, with similar engine-type subdivisions. Chassis fitted with engines are classified under heading 8706, and bodies (including cabs) under heading 8707. The distinction between complete vehicles, chassis, and bodies is critical for classification purposes.
1. This Section does not cover articles of heading 9503 or 9508, or bobsleighs, toboggans or the like (heading 9506). 2. The expressions 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as being for goods of this Section: (a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (c) articles of Chapter 82 (tools); (d) articles of heading 8306; (e) machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading 8483; (f) electro-mechanical machines and apparatus (headings 8501 or 8502); articles of heading 8511 to 8513; electrical apparatus of heading 8530 or 8531; (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405. 3. References in Chapters 86 to 88 to 'parts' or 'accessories' do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified in the heading appropriate to its principal use.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
1051/2009
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 87 and the wording of CN codes 8701, 8701 90 and 8701 90 11 As the vehicle is equipped with a hole with fittings for attaching various coupling devices and shaft drive to the wheels, its intended use is to carry out work in difficult terrain and to haul or push other vehicles, appliances or loads (Note 2 to Chapter 87) Classification under heading 8703 is excluded as the vehicle meets the definition of Note 2 to Chapter 87 and is able to haul or push at least twice its dry weight (non-braked) (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90) The winch gives the vehicle the character of a forestry tractor (see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50) The vehicle is therefore to be classified under CN code 8701 90 11 Documented CN 2026 code: 87019110, 8701, 87019011, 87019090, 87019590, 87019050. Commission 2026 transposition note: 8701 91 10 Modification of structure of heading 8701. “(see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 90)” to be replaced by “(see also the CN Explanatory Notes to subheadings 8701 91 10 to 8701 95 90)” “(see also the CN Explanatory Notes to subheadings 8701 90 11 to 8701 90 50)” to be replaced by “(see also the CN Explanatory Notes to subheading 8701 91 10)”
1231/2007
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of the CN codes 8701, 8701 90 and 8701 90 90. The vehicle is not to be classified under heading 8709, because it is neither designed nor intended to carry goods themselves and is unsuitable for use on railway station platforms. The Court of Justice of the European Communities ruled in Case C 495/03 (1) that this type of vehicle is to be classified under heading 8701. It is not to be classified as a road tractor for semi-trailers under subheading 8701 20, because it is not designed for use on the public road for transportation of freight over substantial distances. Therefore, the vehicle is to be classified as a tractor under subheading 8701 90 90. Documented CN 2026 code: 87019590, 8701. Commission 2026 transposition note: 8701 95 90 Modification of structure of heading 8701.
1620/81
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (2), as last amended by Regulation (EEC) No 853/81 (3), includes under heading No 84.22 lifting, handling, loading or unloading machinery, under heading No 84.23 excavating, levelling and similar earth- moving machinery, under heading No 84.28 other agricultural machinery and under heading No 87.01 tractors other than those of the type used on railway station platforms; Whereas these headings are relevant to the classification of the abovementioned machines; Whereas, in accordance with Note 1 to Chapter 87, for the purposes of that Chapter and in particular of heading No 87.01, tractors are deemed to be vehicles constructed essentially for hauling or pushing another vehicle, appliance or load; Whereas propelling bases forming an integral part of a machine designed to perform any of the functions described in heading Nos 84.22, 84.23 or 84.28, in addition to hauling or pushing, are excluded from heading No 87.01; Whereas, however, the abovementioned machines, although capable of performing various operations according to the attachments fitted, are nevertheless constructed essentially for hauling and pushing loads (felled trees) and cannot therefore be classified as machines designed specifically to perform the functions described in heading Nos 84.22 or 84.23 or those covered by heading No 84.28; Whereas the machines must thus be classified under heading No 87.01 ; whereas since they are designed to perform. the operations normally carried out by forestry tractors, they therefore must be classified under subheading 8701 90; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature, Documented CN 2026 code: 87019110, 87019210, 87019310, 87019410, 87019510, 8701. Commission 2026 transposition note: 8701 91 10 8701 92 10 8701 93 10 8701 94 10 8701 95 10 Modification of structure of heading 8701. More CN codes possible depending on the unknown engine power.
C-772/19
25 Feb 2021Bartosch Airport Supply Services GmbH v Zollamt Wien
On those grounds, the Court (Ninth Chamber) hereby rules: The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016, must be interpreted as meaning that heading 8705 of that nomenclature does not cover vehicles designed to tow and push aircraft, referred to as ‘aircraft tractors’, since those aircraft tractors fall within heading 8701 of that nomenclature. [Signatures] ( *1 ) Language of the case: German.
C-91/15
22 Sept 2016Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane
Judgment of the Court (Eighth Chamber) of 22 September 2016.#Kawasaki Motors Europe NV v Inspecteur van de Belastingdienst/Douane.#Reference for a preliminary ruling — Assessment of validity — Regulation (EC) No 1051/2009 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Heading 8701 — Tractors — Subheadings 8701 90 11 to 8701 90 39 — Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled, new — Light four-wheeled all terrain vehicles designed to be used as tractors.#Case C-91/15.