COMMISSION IMPLEMENTING REGULATION (EU) No 1126/2012
of 26 November 2012
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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A portable battery-operated multifunctional apparatus with dimensions of approximately 9 × 5 × 1 cm, comprising:
The apparatus is capable of performing the following functions:
The apparatus supports the following formats: MP3, WMA, WAV, WMV and JPEG. The apparatus can be connected to an automatic data-processing machine for downloading or uploading files. |
8527 13 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 8527, 8527 13 and 8527 13 99. The apparatus is designed to perform several functions of Section XVI, namely radio-broadcast reception with sound recording or reproducing, video recording or reproducing and still and video image displaying. By virtue of Note 3 to that Section, it is to be classified as being that apparatus which performs the principal function. Due to its objective characteristics, such as the apparatus' available memory and the small screen with low resolution, the video displaying, recording and reproducing functions are secondary. Consequently, the apparatus' principal function is that of radio-broadcasting combined with sound recording or reproducing apparatus. The apparatus is therefore to be classified under CN code 8527 13 99 as other apparatus for radio-broadcasting combined with sound recording or reproducing apparatus. |