COMMISSION IMPLEMENTING REGULATION (EU) No 1156/2013
of 14 November 2013
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 incomplete colour television of the liquid crystal display (LCD) type, without a so-called ‘tuner’, with a diagonal measurement of the screen of approximately 81 cm (32 inches) and with dimensions (without stand) of approximately 75 × 44 × 5 cm with:
It is equipped with the following video interfaces:
The apparatus is also equipped with a MPEG decoder for decompressing digital video signals and with electronics for controlling the channel selection (tuning) and memorisation. It has a fixed stand without tilt and swivel mechanism and is presented with a remote control. |
8528 72 40 |
Classification is determined by the provisions of general rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 72 and 8528 72 40. Given its objective characteristics, namely the slot for the insertion of a so-called ‘tuner’, the presence of a MPEG decoder and electronics for controlling the channel selection (tuning) and memorisation, the apparatus has the essential character of a complete reception apparatus for television. Consequently, classification under subheadings 8528 51 or 8528 59 as a monitor is excluded. The apparatus is therefore to be classified under CN code 8528 72 40 as a reception apparatus for television with a screen of the liquid crystal display (LCD) technology. |