# 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

## Preamble

THE 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 Tariff [^1] , and in particular Article 9(1)(a) thereof,

Whereas:

**(1)** In point 4 of the Annex to Commission Regulation (EEC) 396/92 [^2] certain vehicles with a reinforced hydraulically-tippable flatbed have been classified within the Combined Nomenclature under CN Code 8704 31 91 . 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 8704 10 .

**(2)** In its judgment in case C-396/02 [^3] 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 8704 10 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 8704 31 . 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:

## **Article 1**

Point 4 of the Annex to Regulation (EEC) 396/92 is deleted.

## **Article 2**

This Regulation shall enter into force on the day of its publication in the *Official Journal of the European Union* .

It shall apply from 10 March 1992.

## Final provisions

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 23 March 2007. *For the Commission* László KOVÁCS *Member of the Commission*

[^1] [OJ L 256, 7.9.1987, p. 1](http://publications.europa.eu/resource/oj/JOL_1987_256_R_TOC) . Regulation as last amended by Regulation (EC) No 129/2007 ( [OJ L 56, 23.2.2007, p. 1](http://publications.europa.eu/resource/oj/JOL_2007_056_R_TOC) ).

[^2] [OJ L 44, 20.2.1992, p. 9](http://publications.europa.eu/resource/oj/JOL_1992_044_R_TOC) . Regulation as last amended by Commission Regulation (EC) No 705/2005 ( [OJ L 118, 5.5.2005, p. 18](http://publications.europa.eu/resource/oj/JOL_2005_118_R_TOC) ).

[^3] Judgment of 16 September 2004, case C-396/02, DFDS, [2004] ECR I-8439.

[^1]: . Regulation as last amended by Regulation (EC) No 129/2007 ().
[^2]: . Regulation as last amended by Commission Regulation (EC) No 705/2005 ().
[^3]: Judgment of 16 September 2004, case C-396/02, DFDS, [2004] ECR I-8439.