COMMISSION REGULATION (EU) No 455/2010
of 26 May 2010
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
An apparatus consisting of an interchangeable ultra-violet (UV) light source, a reflector, a shutter, an intensity control and a shutter-timer in a casing (so-called ‘UV spot light source’) with overall dimensions of 311 × 160 × 227 mm. The casing is equipped with a carrying handle, controls and fixed light guide. The apparatus is used in a photochemical process, so-called ‘UV curing’, for surface treatment of various photosensitive materials with UV radiation, in particular for the non-mechanical hardening of different materials and coatings, via controlled emissions of UV light. |
8543 70 90 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8543, 8543 70 and 8543 70 90. Classification under heading 8479 as a machine having an individual function, not specified or included elsewhere in Chapter 84, is excluded as the hardening does not involve any mechanical function, but is the result of a photochemical process. Accordingly, the apparatus is to be considered as UV irradiation equipment for general industrial uses (see also the Harmonised System Explanatory Notes to heading 8543, fourth paragraph, (11)). The apparatus is therefore to be classified under CN code 8543 70 90 as other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. |