
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 codes 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, 7 December 2007.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)

1. 
The rings are capable of rotation when separated by rows of steel ball bearings.

The steel ring with teeth provides rotational torque transfer.

This product is designed to be incorporated in an excavator.
 8483 90 89 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 (a) to Section XVI and by the wording of CN codes 8483, 8483 90 and 8483 90 89.As the slewing ring, considering its function, belongs to goods included in a heading of Chapter 84, classification under heading 8431 as part of an excavator is excluded.It is not to be considered as ‘gears or gearing’ of subheading 8483 40 because it consists of a single toothed ring.The turning (slewing) motion, provided by the teeth, determines the function of the product and, therefore, the slewing ring is to be classified as a transmission element presented separately under subheading 8483 90 89.

2. 
The vehicle has no bodywork and is designed to transport two persons.

It is equipped with a handle-bar and a motorcycle-type steering mechanism.

The vehicle is also equipped with a gearbox having four forward gears, a reverse gear, and a differential.
 8703 23 19 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8703, 8703 23 and 8703 23 19.Although the vehicle is steered by means of a handle-bar and has the appearance of a motorcycle, it cannot be considered as a motorcycle of heading 8711, because of the presence of the reverse gear and the differential.Therefore, the product is to be classified as a motor vehicle of a simpler construction, designed for the transport of persons, of heading 8703 (see the HS Explanatory Notes to heading 8703, second paragraph).