
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 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 3 months from the date of entry into force of this Regulation.
Article 3 
This 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, 4 November 2016.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General for Taxation and Customs Union
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
An article consisting of 27 sockets in a housing (a so-called ‘power distribution unit’) with dimensions of approximately 5 × 8 × 173 cm. The housing is fitted with an electrical cable of a length of approximately 3 m, and a plug for connection to an electrical power mains socket.It is presented to be used for supplying electricity of 230 V to various rack-mounted components in a cabinet. The article is mounted in a vertical position in standard network enclosures. The article also logs and transmits internal data (such as electricity, voltage, output and usage) and alarm messages (if values go above or below certain thresholds) via the included communication card.See image. 8537 10 99 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8537, 8537 10 and 8537 10 99.Classification under heading 8544 as a cable fitted with connectors is excluded, since the article is designed to function as an apparatus for the distribution of electricity.As the article consists of several sockets, a cable and a device to communicate, it is to be classified under CN code 8537 10 99 as other boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 for the distribution of electricity.
