Commission Regulation (EC) No 321/2007 of 23 March 2007 amending Regulation (EEC) No 396/92 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 321/2007of 23 March 2007amending Regulation (EEC) No 396/92 concerning the classification of certain goods in the Combined NomenclatureTHE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs TariffOJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 129/2007 (OJ L 56, 23.2.2007, p. 1)., and in particular Article 9(1)(a) thereof,Whereas:(1)In point 4 of the Annex to Commission Regulation (EEC) 396/92OJ L 44, 20.2.1992, p. 9. Regulation as last amended by Commission Regulation (EC) No 705/2005 (OJ L 118, 5.5.2005, p. 18). certain vehicles with a reinforced hydraulically-tippable flatbed have been classified within the Combined Nomenclature under CN Code 87043191. According to the same point, the versatility and intricate construction of the tippable flatbed prevent this article from being considered as a dumper covered by CN Code 870410.(2)In its judgment in case C-396/02Judgment of 16 September 2004, case C-396/02, DFDS, [2004] ECR I-8439. the Court of Justice of the European Communities ruled that the fact that a flatbed vehicle is equipped with an intricate, versatile and precise tipping function does not exclude its classification as a dumper within the meaning of subheading 870410 of the Combined Nomenclature.(3)Since the classification measure laid down in Regulation (EEC) No 396/92 is not in accordance with the said judgment of the Court, which found the point 4 to be incorrect, this Regulation should be amended insofar as it classifies hydraulically-tippable vehicles under CN code 870431. Therefore it is appropriate to delete the point 4 and revoke it as from 10 March 1992.(4)The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION: