COMMISSION IMPLEMENTING REGULATION (EU) No 1156/2013
of 14 November 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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An incomplete colour television of the liquid crystal display (LCD) type, without a so-called ‘tuner’, with a diagonal measurement of the screen of approximately 81 cm (32 inches) and with dimensions (without stand) of approximately 75 × 44 × 5 cm with:
It is equipped with the following video interfaces:
The apparatus is also equipped with a MPEG decoder for decompressing digital video signals and with electronics for controlling the channel selection (tuning) and memorisation. It has a fixed stand without tilt and swivel mechanism and is presented with a remote control. |
8528 72 40 |
Classification is determined by the provisions of general rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528 , 8528 72 and 8528 72 40 . Given its objective characteristics, namely the slot for the insertion of a so-called ‘tuner’, the presence of a MPEG decoder and electronics for controlling the channel selection (tuning) and memorisation, the apparatus has the essential character of a complete reception apparatus for television. Consequently, classification under subheadings 8528 51 or 8528 59 as a monitor is excluded. The apparatus is therefore to be classified under CN code 8528 72 40 as a reception apparatus for television with a screen of the liquid crystal display (LCD) technology. |