COMMISSION IMPLEMENTING REGULATION (EU) 2015/21
of 5 January 2015
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 electronic component contained in a rectangular plastic housing (so-called ‘game cartridge’) with dimensions of 35 × 33 × 4 mm. The game cartridge consists of a printed circuit board with integrated circuits (read-only memory (ROM) and flash memory), passive elements (capacitors, resistors) and several contact pins. The ROM comprises an application program (a video game) and cannot be changed or upgraded by the user. The flash memory is used for storing data created when the game is played, such as preferences or reached levels and scores. Due to its special shape and specifically configured contact pins, the cartridge can only be used in a specific brand and type of video game consoles of heading 9504. See image(1). |
9504 50 00 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Chapter 95 and by the wording of CN codes 9504 and 9504 50 00. The cartridge contains not only a flash memory, but also a ROM comprising the game. The flash memory only stores information needed for playing the game, such as the players' preferences, reached levels and scores. The cartridge can only be used for playing video games in conjunction with a game console. Consequently, classification as media for the recording of sound or other phenomena of heading 8523 is excluded (see also the Harmonized System Explanatory Notes (HSEN) to heading 8523, sixth paragraph, point (f). As the cartridge is a part or accessory suitable for use solely or principally with a game console of subheading 9504 50, it is to be classified under CN code 9504 50 00 (see also the HSEN to heading 9504 (2), third paragraph). |