COMMISSION IMPLEMENTING REGULATION (EU) 2023/2656
of 21 November 2023
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 multifunctional apparatus in a housing with front control buttons, to be installed in the dashboard of a motor vehicle. The apparatus consists of the following:
The apparatus does not incorporate a video tuner. The apparatus is designed for:
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8528 52 91 |
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 8528 , 8528 52 and 8528 52 91 . The apparatus is designed for the purpose of performing functions such as sound reproduction within the meaning of heading 8519 , reception apparatus for radio-broadcasting within the meaning of heading 8527 and function of the monitor within the meaning of heading 8528 , none of which, in view of its design, gives the apparatus its essential character. As it is a multifunctional apparatus whereby the principal function cannot be determined, it should therefore be classified under heading 8528 by application of GIR 3(c). The apparatus is capable of directly connecting to, and designed for use with, an automatic data processing machine of heading 8471 . The Harmonized System Explanatory Notes to heading 8528 indicates that this group includes monitors which are capable of accepting a signal from the central processing unit of an automatic data processing machine and which provide a graphical presentation of the data processed. They do not incorporate a video tuner. The monitors of this group are fitted with connectors characteristic for data processing systems (e.g. HDMI connectors), they usually have control buttons situated in the front panel and they may utilise wireless communication protocol to display data from an automatic data processing machine of heading 8471 . Given its objective characteristics, the display of the apparatus cannot be considered to be of a kind solely or principally used in an automatic data-processing system of heading 8471 . Therefore, classification under CN code 8528 52 10 is excluded. Consequently, the aparatus is to be classified under CN code 8528 52 91 as other monitors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 , with a screen of the LCD technology. |