
Article 1 
The 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 2 
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following 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, 6 August 2010.
For the Commission, On behalf of the President,
Janusz LEWANDOWSKI
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
A product (so-called ‘exhaust gas temperature sensor’) consisting of:
— a thermistor with a power handling capacity not exceeding 20 W, in its own housing,
— a fixing bolt,
— a shaft facilitating fixation inside a vehicle’s exhaust system, and
— an electrical cable, with a heat resistant sleeve, which connects the product to a plug and which, in turn, enables connection to the vehicle’s engine management system.Depending on the temperature, the thermistor changes its resistance. When connected, this change of resistance produces a change of electrical current, which is transmitted to the engine management system.The product cannot convert the electrical current output into a temperature measurement or display the temperature. 8533 40 10 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8533, 8533 40 and 8533 40 10.Classification under heading 9025 as a thermometer or as a part thereof is excluded as the product cannot measure nor display temperature.The product is a non-linear resistor depending on temperature (see also the Harmonised System Explanatory Notes to heading 8533 (A)(5)) and therefore is to be classified under subheading 8533 40 as other variable resistors.