Article 1The 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 2Binding 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 3This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 3 April 2018.For the Commission,On behalf of the President,Stephen QuestDirector-GeneralDirectorate-General for Taxation and Customs UnionANNEX

The image is purely for information.

Description of the goods	Classification(CN-code)	Reasons
(1)	(2)	(3)
An article comprised of two tubes held by brackets, with a total length of approximately 150 cm and a diameter of each tube of approximately 0,8 cm. The tubes are welded and made of an aluminium alloy.The article is designed to be used in motor vehicles to convey the cooling liquid from the engine to the heat exchanger under the dashboard of the vehicle.See image.	76082020	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7608, 760820 and 76082020.Classification under CN code 84159000 as parts of air-conditioning machines, under CN code 84199085 as other parts of machinery for the treatment of materials by a process involving a change of temperature or under CN code 87089199 as parts of radiators of motor vehicles is excluded, because, on the basis of its objective characteristics the article is not identifiable as being solely or principally suitable for use with such articles (see note 2 (b) to Section XVI and note 3 to Section XVII).The article is therefore to be classified under CN code 76082020 as aluminium tubes and pipes, of welded aluminium alloys.

Amendments and corrections
September 20, 2018	Corrected by 32018R0553R(01)
April 30, 2018	Entry into force - Date pub. +20 See Art 3

Commission Implementing Regulation (EU) 2018/553 of 3 April 2018 concerning the classification of certain goods in the Combined Nomenclature