COMMISSION IMPLEMENTING REGULATION (EU) No 69/2013
of 23 January 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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8521 90 00 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8521 and 8521 90 00. Given its characteristics, namely the capacity to receive, record and reproduce video signals from various sources and the size of the hard disk, the apparatus is considered to be a video recording or reproducing apparatus of heading 8521. It is therefore to be classified as a video recording or reproducing apparatus under CN code 8521 90 00. |
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8521 90 00 |
Classification is determined by General Rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8521 and 8521 90 00. Given that the apparatus has all the necessary electronics for performing the functions of video recording or reproducing of heading 8521 except for the hard disk, it is to be considered, as having, by virtue of General Rule 2(a), the essential character of a complete or finished product of heading 8521. The apparatus is therefore to be classified as an incomplete video recording or reproducing apparatus under CN code 8521 90 00. |
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8519 89 19 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8519, 8519 89 and 8519 89 19. Given its characteristics, the apparatus is designed to receive and process sound either directly from the internet or an ADP machine to various audio apparatus. The apparatus is therefore to be classified under CN code 8519 89 19 as other sound reproducing apparatus, not incorporating a sound recording device. |