COMMISSION IMPLEMENTING REGULATION (EU) No 453/2014

of 29 April 2014

concerning the classification of certain goods in the Combined Nomenclature

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Article 9(1)(a) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 12(6) of Council Regulation (EEC) No 2913/92(2). That period should be set at three months.

(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the

Official Journal of the European Union

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 29 April 2014.

For the Commission,

On behalf of the President,

Algirdas ŠEMETA

Member of the Commission

(1)

OJ L 256, 7.9.1987, p. 1

(2) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (

OJ L 302, 19.10.1992, p. 1

ANNEX

Description of the goods

Classification (CN code)

Reasons

(1)

(2)

(3)

An apparatus (so-called ‘TV simulator’) in a plastic housing with a transparent cover on the front and with dimensions of approximately 8 × 7 × 6 cm.

The apparatus is equipped with four LEDs for generating light, a quartz crystal, a dusk sensor, a timer, an operating mode display and control buttons. It is presented with a power supply.

The apparatus simulates a television set that is switched on, by generating random flickering light of varying intensity and colour during a pre-programmed period of time. It gives the impression that there are people present in the house with the purpose of deterring burglars.

9405 40 39

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405, 9405 40 and 9405 40 39.

The function of the apparatus is to generate random flickering light solely with the purpose of simulating a television set that is switched on. As the random flickering light does not serve any signalling purpose, classification under heading 8531 as visual signalling apparatus is excluded (see also the Harmonised System Explanatory Notes to heading 8531, first paragraph).

As the article has all the objective characteristics of a lighting fitting of heading 9405, it is to be classified under CN code 9405 40 39 as other electric lamps and lighting fittings of plastics.