COMMISSION IMPLEMENTING REGULATION (EU) 2016/1760
of 28 September 2016
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 a bank note validator and cash boxes (so called ‘note float unit’) with total dimensions of approximately 10 × 24 × 44 cm. The bank note validator uses optical scanning technology to check the authenticity of bank notes according to predefined specifications. Bank notes that are approved by the validator pass to a cash box. When this cash box has reached its capacity (generally 30 bank notes), the bank notes are automatically sorted and distributed towards other cash boxes with a capacity of generally 300 bank notes. The apparatus is used, for example, in gaming, vending, parking machines etc. to pay for the service or for the product obtained. The apparatus is also capable of dispensing bank notes. The apparatus is always connected to a so-called ‘host-controller’ (not present upon presentation) which regulates the predefined bank note specifications and the bank note flow to the different cash boxes. See image (*). |
8472 90 70 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8472 , 8472 90 and 8472 90 70 . Classification under heading 9031 as a measuring or checking instrument is excluded, because the apparatus is more than a checking instrument covered by that heading. In addition to checking the authenticity of bank notes, it also carries out other functions such as sorting and distributing bank notes between different storage boxes and dispensing bank notes. All the functions carried out by the apparatus are covered by heading 8472 . The apparatus is therefore to be classified under CN code 8472 90 70 as an office machine. |