COMMISSION IMPLEMENTING REGULATION (EU) No 1249/2011
of 29 November 2011
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 apparatus for capturing and recording video, with dimensions of approximately 10 × 5,5 × 2 cm (so-called ‘pocket sized video recorder’) comprising:
The apparatus is only capable of capturing and recording video files in the form of sequences of images in MPEG4-AVI format. Video is recorded in a resolution of 640 × 480 pixels at 30 frames per second for a maximum of 2 hours. Video sequences recorded by the apparatus can either be transferred to an automatic data-processing (ADP) machine, via the USB interface, without modifying the format of the video files, or to a digital video recorder, a monitor or a television set via the AV interface. Video files can be transferred to the apparatus from an ADP machine, via the USB interface. |
8525 80 99 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8525, 8525 80 and 8525 80 99. As the apparatus is only capable of recording video, classification as a digital camera under CN code 8525 80 30 is excluded. Given its characteristics, the apparatus is a video camera recorder. As the apparatus is capable of recording video files from sources other than the incorporated television camera, classification under CN code 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera is excluded. It is therefore to be classified under CN code 8525 80 99 as other video camera recorders. |