COMMISSION IMPLEMENTING REGULATION (EU) 2015/2317
of 8 December 2015
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
A free arm sewing machine of the household type with a built-in electric motor of an output of 70 watts, equipped essentially with a needle plate, a presser foot, a bobbin case, controls, a built-in light, a cabled foot pedal and various accessories (e.g. bobbins, guide rails, a set of needles, double needles, etc.). It weighs approximately 7 kg (including the motor) and offers over 24 sewing programmes. It has a value of more than EUR 65. The sewing machine works with an upper and a lower thread. One thread is inserted on the needle and the other is carried underneath by a shuttle (lock-stitch technique). The sewing machine can produce various types of stitches, however all these stitches are based on the principle described above. The machine can only imitate the over-lock stitch and is unable to cut off protruding material in the same operation. |
8452 10 11 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8452 , 8452 10 and 8452 10 11 . Given its function, construction, physical characteristics and way of operation, the sewing machine is to be considered a sewing machine of a lock-stitch only type of subheading 8452 10 , as it can perform only stitches based on the lock-stitch principle (see also the Explanatory notes to the Combined Nomenclature to subheadings 8452 10 11 and 8452 10 19 , item 1(a)). The product is therefore to be classified under CN code 8452 10 11 as sewing machines of the household type, lock-stitch only, having a value of more than EUR 65 each. |