COMMISSION REGULATION

(EC) No 1849/2004

of 21 October 2004

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Article 9(1)(a) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules also apply to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific Community provisions, with a view to the application of tariff and other measures relating to trade in goods.

(3) Pursuant to the said general rules, the goods described in column 1 of the table set out in the Annex to this Regulation should be classified under the CN code indicated in column 2, by virtue of the reasons set out in column 3.

(4) It is appropriate to provide that binding tariff information issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature and which is not in accordance with this Regulation, can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(2).

(5) The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the

Official Journal of the European Union

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 21 October 2004.

For the Commission

Frederik

BOLKESTEIN

Member of the Commission

(1)

OJ L 256, 7.9.1987, p. 1

. Regulation as last amended by Commission Regulation (EC) No 2344/2003 (

OJ L 283, 2.9.2004, p. 7

(2)

OJ L 302, 19.10.1992, p. 1

. Regulation as last amended by the Act of Accession of 2003.

ANNEX

Description

Classification (CN code)

Reasons

(1)

(2)

(3)

A desktop projector to project data and images from a distance on a large screen or wall, operating by means of a liquid crystal device.

It can be connected to an automatic data processing machine. It has a video input to reproduce images coming from video sources such as a video recorder or a video camera.

8528 30 05

Classification is determined by the provisions of General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 30 and 8528 30 05.

The apparatus can be considered as a unit for an automatic data processing machine of heading 8471 or as a video projector of heading 8528.

Neither of these functions gives the apparatus its principal function.

Therefore, it is classifiable in heading 8528 which occurs last in numerical order among those which equally merit consideration.