
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 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, 26 November 2012.
For the Commission, On behalf of the President,
Algirdas ŠEMETA
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
A cycle with three wheels, a frame, a seat, two footrests and two handlebars.The handlebars are used for steering and as hand operated pedals being directly connected to crank gears and derailleur gears.The seat comprises a flat platform with a raised section to support the cyclist's back and head. See image. 8712 00 70 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8712 00 and 8712 00 70.Classification under heading 8713 is excluded, as this heading covers only carriages, wheelchairs, or similar vehicles specially designed for the transport of disabled persons. Cycles specially constructed for the disabled are covered by heading 8712 (see also the HS Explanatory Notes to heading 8712, second paragraph, point (4)).The cycle is therefore to be classified under CN code 8712 00 70 as other cycles.
