COMMISSION IMPLEMENTING REGULATION (EU) No 1036/2014
of 25 September 2014
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 |
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(1) |
(2) |
(3) |
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A printed circuit assembly presented for incorporation into a reception apparatus for television incorporating a LCD screen and a video reproducing apparatus. The assembly comprises the following interfaces for connecting with external apparatus:
The assembly also comprises several internal interfaces, for example, a low-voltage differential signalling (LVDS) interface for connecting with a LCD screen and an interface to the internal power supply. The assembly does not incorporate a so-called ‘tuner’ comprising radio frequency circuits (RF block), intermediate frequency circuits (IF block) and demodulation circuits (DEM block), for the reception of digital television signals. The LCD screen is not included upon presentation. The assembly performs several functions, for example, analogue-digital conversion, video decoding (for example, MPEG4), scaling, audio decoding, audio amplification, HDMI receiver and LVDS output transmitter for an LCD screen. In addition to standard video or television signals, the scaler is also able to process several incoming resolutions of the automatic-data processing (ADP) machine type (up to 1 920 × 1 080 pixels) into the native resolution of a LCD screen. The assembly is able to reproduce images and sound from an USB memory. |
8529 90 65 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(b) to Section XVI and by the wording of CN codes 8529, 8529 90 and 8529 90 65. The assembly does not only have electronic components performing a video reproducing function, but it also contains components performing additional functions, such as the LVDS output transmitter for a LCD screen and the scaler which is, due to its ability to process several automatic data-processing type resolutions, specifically designed for reception apparatus for television incorporating a LCD screen. As the assembly contains more components (functionalities) than covered by heading 8521, classification under that heading as video reproducing apparatus is excluded. As the LCD screen is missing, classification under subheading 8528 72 40 as a reception apparatus for television with a screen is excluded. The assembly is therefore to be classified under CN code 8529 90 65 as electronic assemblies for apparatus of heading 8528. |