
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)
An electrical extension cord comprising:
— an electrical cable of a length of approximately 2 m,
— a plug for connecting to an electrical power mains socket, and
— a plastic housing with 5 sockets, a power switch and a fuse.The product is designed to be used for the transport of electrical power of 220 V within a local area (for example, a room) to various apparatus.The switch disconnects the electrical power and the fuse protects against overloads. See image 8544 42 90 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8544, 8544 42 and 8544 42 90.The functions provided by the switch and by the fuse are considered to be secondary as the principal function of the product is to transport electrical power by means of a cable fitted with connectors.Classification under heading 8536 as a connector is excluded as heading 8544 covers cables, whether or not fitted with connectors (see also the Harmonised System Explanatory Notes to heading 8536 (III)(A), final paragraph, and to heading 8544).The product is therefore to be classified under CN code 8544 42 90 as other electrical conductors fitted with connectors.
