The Commission Implementing Regulation (EU) No 2015/221 of 13 February 2015 concerning the classification of certain goods in the Combined Nomenclature was published in the Official Journal of the European Union L 37 of 13 February 2015.

A new, four-wheel drive utility vehicle with a compression-ignition internal combustion piston engine (diesel). The vehicle has an open cabin with two seats (including the driver) fitted with a full roll-over protection frame, a cargo bed constructed of a strong steel frame with a sturdy flat-bed tipping body, with a manual tipper. The vehicle is designed for off-road use, particularly in very rough terrain. The vehicle is to be used for a range of functions, for example, pushing, hauling trailers, moving animals, transporting plants, boxes, water and equipment, carrying munitions and transporting feed for animals.

(CN 8704 21 91)