COMMISSION IMPLEMENTING REGULATION (EU) No 458/2014
of 29 April 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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8525 80 91 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Section XVI and by the wording of CN codes 8525, 8525 80 and 8525 80 91. Given the objective characteristics of the apparatus, such as its design and shape, the presence of a CCD with a low resolution of 0,8 megapixels, the ability to record video in a quality of standard DVD video discs (resolution of 720 × 576 pixels at 50 frames per second) and to record still images of poor quality (maximum resolution of 1,92 megapixels), capturing and recording video images is the principal function of the apparatus within the meaning of note 3 to Section XVI (see also the order of the Court of Justice of the European Union of 9 December 2010 in Case C-193/10, KMB Europe v Hauptzollamt Duisburg (ECR 2010, p. I-12903, points 23 to 25)). The fact that the camera records video with lower resolution than 800 × 600 pixels does not change the apparatus' principal function. Therefore, classification under subheading 8525 80 30 as a digital camera is excluded. The apparatus is only able to record sound and images taken by the television camera and the possibility of transferring files into the camera cannot be activated after presentation by simple modification of the apparatus by a user who does not have special skills. It is therefore to be classified under CN code 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera. |
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8525 80 99 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Section XVI and by the wording of CN codes 8525, 8525 80 and 8525 80 99. Given the objective characteristics of the apparatus, such as its design and shape, the presence of a CCD with a low resolution of 0,8 megapixels, the ability to record video in a quality of standard DVD video discs (resolution of 720 × 576 pixels at 50 frames per second) and to record still images of poor quality (maximum resolution of 1,92 megapixels), capturing and recording video images is the principal function of the apparatus within the meaning of note 3 to Section XVI (see also the order of the Court of Justice of the European Union of 9 December 2010 in Case C-193/10, KMB Europe v Hauptzollamt Duisburg (ECR 2010, p. I-12903, points 23 to 25)). The fact that the camera records video with lower resolution than 800 × 600 pixels does not change the apparatus' principal function. Therefore, classification under subheading 8525 80 30 as a digital camera is excluded. As the apparatus is capable of recording video files from sources other than the incorporated television camera, classification under subheading 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera is excluded. The apparatus is therefore to be classified under CN code 8525 80 99 as other video camera recorders. |