COMMISSION IMPLEMENTING REGULATION (EU) No 704/2013
of 23 July 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 |
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(1) |
(2) |
(3) |
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8537 10 99 |
Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 2(f) to Section XVII and by the wording of CN codes 8537, 8537 10 and 8537 10 99. Classification under heading 8512 is excluded as the unit does not contain any visual or sound signalling equipment but only activates such equipment. Classification under heading 9032 is also excluded as the unit does not perform the function of automatic control of electrical or non-electrical quantities (see Note 7 to Chapter 90). The unit is designed for the purpose of performing two or more complementary or alternative functions covered by CN codes 8537 10 91 and 8537 10 99. It performs the function of a programmable memory controller used for the electric control of machines, for example, windscreen wipers and window heating (see also the Harmonised System Explanatory Notes (HSEN) to heading 8537, point (3), and the Explanatory Notes to the Combined Nomenclature (CNEN) to subheading 8537 10 91). It also performs the function of electric control of the activation of signalling devices, for example, seatbelt reminder and over speed warning. As both functions are equally important for the functioning of the unit, it is not possible to determine the unit’s principal function. The unit is therefore to be classified under CN code 8537 10 99 as other boards, panels, consoles, desks, cabinets and other bases for electric control for a voltage not exceeding 1 000 V. |
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|
8537 10 99 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(f) to Section XVII and by the wording of CN codes 8537, 8537 10 and 8537 10 99. Classification under CN code 8537 10 91 is excluded as the unit is only used for the electrical control of the engagement of the appropriate gear of the automatic transmission of a motor vehicle and the controller is not programmable. Classification under heading 9032 is also excluded as the unit does not perform the function of automatic control of electrical or non-electrical quantities (see Note 7 to Chapter 90). The unit is therefore to be classified under CN code 8537 10 99 as other boards, panels, consoles, desks, cabinets and other bases for electric control for a voltage not exceeding 1 000 V. |
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|
8537 10 99 |
Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 2(f) to Section XVII and by the wording of CN codes 8537, 8537 10 and 8537 10 99. Classification under heading 8512 is excluded as the unit does not have any visual or sound signalling equipment but only activates such equipment. Classification under heading 9032 is also excluded as the unit does not perform the function of automatic control of electrical or non-electrical quantities (see Note 7 to Chapter 90). The unit is designed for the purpose of performing two or more complementary or alternative functions covered by CN codes 8537 10 91 and 8537 10 99. It performs the function of a programmable memory controller used for the electric control of machines, for example, locking or unlocking the vehicle doors and starting up the engine (see also the HSEN to heading 8537, point (3), and the CNEN to subheading 8537 10 91). It also performs the function of electric control of the activation of signalling devices, for example, the control functions for key-free access including acoustic warning when the electronic key has left the vehicle. As both functions are equally important for the functioning of the unit, it is not possible to determine the unit’s principal function. The unit is therefore to be classified under CN code 8537 10 99 as other boards, panels, consoles, desks, cabinets and other bases for electric control for a voltage not exceeding 1 000 V. |