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TAXUD/673/2005-EN




EUROPEAN COMMISSION

DIRECTORATE-GENERAL

TAXATION AND CUSTOMS UNION

International Affairs and Tariff matters



HS Convention, combined nomenclature, tariff classification

Brussels, 27 July 2005

B3 KDG/sk D 8412
Ref.: Mec-Misc/Comitology/Reports/375

CUSTOMS CODE COMMITTEE
TARIFF AND STATISTICAL NOMENCLATURE SECTION
Report of conclusions of the 375th meeting of the Committee
(Mechanical/Miscellaneous Sector)

Please find, herewith, the summary of conclusions of the 375th meeting of the Tariff and Statistical Nomenclature Section (Mechanical/Miscellaneous) of the Customs Code Committee held in Brussels from 6 July 2005 to 8 July 2005.

signed

Jean-Jacques Belliardo



Acting Head of Unit

c.c. Delegates to the Tariff and Statistical Nomenclature Section (Mechanical/Miscellaneous Sector) of the Customs Code Committee


Mr. Verrue, Director General
Messrs. Arnal, TAXUD/B, Zielinski, TAXUD/C
Heads of Units TAXUD/B, TAXUD/C
Customs attachés of the Member States
Delegates of the Customs Policy Committee (Deputies)
http://regcom.sg.cec.eu.int
Messrs. Foltmar, De Greve (TAXUD)



EUROPEAN COMMISSION

DIRECTORATE-GENERAL

TAXATION AND CUSTOMS UNION

International Affairs and Tariff matters



HS Convention, combined nomenclature, tariff classification



Brussels, July 2005

RESTRICTED DISTRIBUTION


CUSTOMS CODE COMMITTEE

Tariff and Statistical Nomenclature Section (Mechanical)

Report of conclusions of the 375th meeting of the Committee

held in Brussels from 6 July 2005 to 8 July 2005.

SUMMARY

Agenda

1. Approval of the agenda

2. Items submitted to the Committee for examination under Articles 9 and 10 of Regulation (EEC) No 2658/87, as amended by Article 252 of Regulation (EEC) No 2913/92:

2.1. LCD monitors (doc. TAXUD/560/2005; TAXUD/573/2005)*

2.2. LCD modules (doc. TAXUD/565/2005; TAXUD/592/2005)*

2.3. Lego Camera (doc. TAXUD/2076/2001 Rev. 5)*

2.4. Plasma screen monitor (doc. TAXUD/568/2005 Rev. 2)*

2.5. Videoconferencing system (doc. TAXUD/569/2005 Rev. 2)*

2.6. Home cinema systems - Amplifier/tuner (doc. TAXUD/3013/2004 Rev. 5)*

2.7. Mini green house for vegetation (doc. TAXUD/575/2005 Rev. 1)*

2.8. Puzzle books (doc. TAXUD/3012/2004 Rev. 1)*

2.9. Refrigerator-Freezer (doc. TAXUD/610/2005)*

2.10. MP3-player with radio tuner (doc. TAXUD/611/2005)*

2.11. Radio/CD/Cassette player (doc. TAXUD/632/2005)*

2.12. Disassembled motor vehicles (doc. TAXUD/3016/2004 Rev. 1)*


3. Items submitted to the Committee for examination under Article 8 of Regulation (EEC) No 2658/87, as amended by Article 252 of Regulation (EEC) No 2913/92

Items for a first examination (fact-finding)

3.1. Boilers (doc. TAXUD/566/2005)

3.2. Articles put up for retail sale (doc. TAXUD/561/2005)

3.3. Steel cable with loops (doc. TAXUD/576/2005)

3.4. Wireless hands-free devices (doc. TAXUD/558/2005)

3.5. Electrical golf trolley (doc. TAXUD/631/2005)

3.6. Photovoltaic panels (doc. TAXUD/634/2005)

Items for conclusion

3.7. Padded backrests (doc. TAXUD/1905/2002)*

3.8. Proposals CNEN chapter 87 (doc.TAXUD/2438/2004) *

3.9. Keypads (doc.TAXUD/2473/2004, TAXUD/2474/2004)*

3.10. Connectors + RJ45 (doc. TAXUD/1930/2002 and TAXUD/1924/2002)*

3.11. USB keys (doc. TAXUD/2456/2004, TAXUD/2456/2004 Annexes, TAXUD/3027/2004)*

3.12. Surveillance systems (doc. TAXUD/2421/2004)*

3.13. Wireless audio-video transmitter (doc. TAXUD/3207/2000, TAXUD/1350/2002, TAXUD/1759/2002, TAXUD/1927/2002)*

3.14. Satellite receiver (doc. TAXUD/2511/2004)*

3.15. Catamarans (doc. TAXUD/1970/2003) *



4. List of pending cases (doc. TAXUD/3279/2000 – Rev. 17)

5. HS 2007

6. Any Other business


- Current ECJ cases

ANNEXES

I List of participants

II CNEN

III Regulations



IV Statements

1. Approval of the agenda

The agenda was adopted taking into account the following amendments:

Point 2.2 LCD modules: Please read doc. TAXUD/592/2005 instead of doc. TAXUD/595/2005

Point 3.13 Wireless audio-video transmitter: Please add doc. TAXUD/1927/2002Rev2

All Member States, except Poland, were represented.

2. Items submitted to the Committee for examination under Article 9 and 10 of Regulation (EEC) No. 2658/87 as amended by Article 252 of Regulation (EEC) No. 2913/92:

2.1. LCD monitors (doc. TAXUD/560/2005; TAXUD/573/2005)*

Voting on this item was postponed by the Commission (for procedural reasons).

Descriptions will be updated in view of technical information available.

2.2. LCD modules (doc. TAXUD/565/2005; TAXUD/592/2005)*

Voting on this item was postponed by the Commission (for procedural reasons).

One MS emphasised the urgency of this file. They would like to see an opinion of the Commission services as soon as possible.

The chair explained that the autonomous duty suspension under heading 8529 for LCD modules is not to be taken as a classification decision (a suspension in heading 9013 was not necessary). He stated that the Commission services have not yet concluded whether to change the interpretation (from strict to broad) of heading 9013 (in this context reference was made to the current HS Explanatory Notes which seem to restrict the scope of heading 9013).

Regarding the LCD module with touch screen, the question arose as to whether it is a composite good or one single product?

2.3. Lego Camera (doc. TAXUD/2076/2001 Rev. 5)*

Following some textual amendments (see doc. TAXUD/2076/2001 Rev. 6), the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex III, with 294 votes in favour and 1 MS not represented (27 votes).

2.4. Plasma screen monitor (doc. TAXUD/568/2005 Rev. 2)*

Following some textual amendments (see doc. TAXUD/568/2005 Rev. 3), the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex III, with 294 votes in favour and 1 MS not represented (27 votes).

2.5. Videoconferencing system (doc. TAXUD/569/2005 Rev. 2)*

Following some textual amendments (see doc. TAXUD/569/2005 Rev. 3), the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex III, with 294 votes in favour and 1 MS not represented (27 votes).

2.6. Home cinema systems - Amplifier/tuner (doc. TAXUD/3013/2004 Rev. 5)*

Voting on this item was postponed by the Commission (for procedural reasons).

27. Mini greenhouse for vegetation (doc. TAXUD/575/2005 Rev. 1)*

Following some textual amendments (see doc. TAXUD/575/2005 Rev. 2), the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex III, with 265 votes in favour, 1 MS abstained (29 votes) and 1 MS not represented (27 votes).

The MS who abstained preferred classification in heading 3926 as an article of plastic.

2.8 Puzzle books (doc. TAXUD/3012/2004 Rev. 1)*

Following some textual amendments (see doc. TAXUD/3012/2004 Rev. 2), the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex III, with 265 votes in favour, 1 MS against (29 votes) and 1 MS not represented (27 votes).

The MS who voted against argued for classification in heading 4901 as a book.

2.9. Refrigerator-Freezer (doc. TAXUD/610/2005)*

Following some textual amendments (see doc. TAXUD/610/2005 Rev. 1), the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex III, with 294 votes in favour and 1 MS not represented (27 votes).

2.10. MP3-player with radio tuner (doc. TAXUD/611/2005)*

Voting on this item was postponed by the Commission (for procedural reasons).

For the first product, it appears that when the radio receiver and the MP3 player are presented in a set, they both have their own power supply (batteries). This should be mentioned in the description. A MS argued that the legal reasons in the proposal are factually incorrect.

All MS agreed with the classification of the second product; a combination (in a single housing) of a radio receiver and MP3 player.

Some MS argued that whether the radio receiver with MP3 player is combined in a single housing or presented in a set should not give rise to a difference in the classification.

MS were asked to investigate whether there is a radio receiver and an MP3 player put up for sale in a set on the market, whereby one of the apparatus is capable of functioning on its own.

Commission services will present a new proposal.

2.11. Radio/CD/Cassette player (doc. TAXUD/632/2005)*

Following some textual amendments (see doc. TAXUD/632/2005 Rev. 1), the Committee did not deliver an opinion on the draft CN Explanatory Note reproduced at Annex II, with 226 votes in favour, 2 MS abstained (56 votes), 1 MS voted against (12 votes) and 1 MS not represented (27 votes).

One of the MS who abstained asked for a legal note, whereas the other MS considered the linguistic text, as presented, to be insufficient.

The MS who voted against did not agree with the interpretation and this MS would use GIR 3 c) to classify such combinations.

The FR administration could accept the CNEN because this is the interpretation of the legal texts given by the Commission services.

2.12. Disassembled motor vehicles (doc. TAXUD/3016/2004 Rev. 1)*

Voting on this item was postponed by the Commission (for procedural reasons).


3. Items submitted to the Committee for examination under Article 8 of Regulation (EEC) No. 2658/87 as amended by Article 252 of Regulation (EEC) No. 2913/92:

Items for a first examination (fact-finding)

3.1. Boilers (doc. TAXUD/566/2005)



Facts: The product is a water boiler intended for producing hot water. A dispute exists on the classification between one MS and a third country. A BTI has been issued in heading 8402.

Heading 8403 only covers boilers other than those of heading 8402.

It was brought to the Committee's attention that in letters from the WCO secretariat to two of its members different classifications (heading 8402 and 8403) are mentioned.

Questions: What is the distinguishing line between heading 8402 and heading 8403?

Does this type of boiler meet the conditions of heading 8402?

Conclusions
: Steps to take:

First step: agreement in the Committee on the classification.

All MS who expressed a view on the classification supported, based on the description in the working document, a classification in heading 8402 as a super-heated water boiler. The water can be heated to a temperature of 120 to 204°C which is far in excess of the normal vaporisation point (see exclusion in heading 8402).

Second step: MS was asked to provide copies of the letters from the WCO secretariat.

Third step: Clarification of the HSEN. The file will be passed to the WCO sector.

3.2. Articles put up for retail sale (doc. TAXUD/561/2005)


Facts: One MS has forwarded 5 examples of goods put up for retail sale.

A copy of pictures of the presented sets was distributed to the delegates. Chair refers to the HSEN on page 5 (X):

For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which :

(a) consist of at least two different articles which are, prima facie, classifiable in different headings. Therefore, for example, six fondue forks cannot be regarded as a set within the meaning of this Rule;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

Questions: Clarification on sets put up for retail sale.

Conclusions: The Committee was asked to reflect whether the sets on case by case were sets put up for retail sale in terms of the nomenclature. If not, the MS concerned would request a legal measure.

3.3. Steel cable with loops (doc. TAXUD/576/2005)



Facts: A sample was presented.

Divergent views on classification.

Is it a wire cable (subheading 7312 10) or a sling (subheading 7312 90)?

The products described in the BTIs are similar.

The issue is related to an anti-dumping measure.

Questions: What is the function of the product?

What is the length of the product?

Are the BTIs referred to, for similar products?

What is a "sling"?

Conclusions: The product is used for handling goods. The product has a length of about 2,8 meters.

One MS stated that subheading 7312 10 must be excluded before you can end up in subheading 7312 90. The question is whether the loops affect the classification. The view of certain MS is that the loops do not affect the classification and do not make it a sling.

Chair stated he will discuss the issue internally within the Commission services (HS sector, anti-dumping sector, DG TRADE) .The discussion is to be focussed on a short piece of cable with loops.

3.4. Wireless hands-free devices (doc. TAXUD/558/2005)


Facts: A sample was presented.

Divergent BTIs.

Product enables a person to use a phone hands-free by using Bluetooth technology.

Product consists of a microphone + earphone+ Bluetooth communication.

References were made to:

- HSEN for heading 8525, point 10 where a cordless handset for line telephony is mentioned;

- Regulation 955/98, item 1 (heading 8518);

- Regulation 754/94, item 6 (headings 8525 and 8527);

- Cordless microphone: doc. TAXUD/1921/2003) - 333rd meeting ; HSEN to heading 8518 exception point c), and HSEN to heading 8525, item 8.

Questions: Classification in heading 8518 or heading 8525?

What is the legal rule to be used?

Does the fact that a product uses Bluetooth technology make it a heading 8525 product?

Conclusions: Chair asked MS to provide datasheets of the product in order to make product description.

3.5. Electrical golf trolley (doc. TAXUD/631/2005)



Facts: A motorized golf cart, with aluminium frame, on wheels. The cart has a seat.

Questions: Is it a vehicle for the transport of goods of heading 8704 or is it to be considered as a work truck of heading 8709?

Conclusions: One MS would classify it by application of GIR 4 in heading 8709.

One MS had a BTI in heading 8516, but the BTI had expired.


Most MS considered it to be a vehicle for the transport of goods (heading 8704). It is excluded from heading 8709 because it is not of the type used in factories, warehouses, dock areas or airports for short distance transport of goods.

The chair agreed to prepare a draft regulation.

3.6. Photovoltaic panels (doc. TAXUD/634/2005)


Facts: Dividing line between headings 8501 and 8541.

HSEN in heading 8541 (B) (2) (i) – solar cells



whether or not assembled in modules or made up into panels. However the heading does not cover panels or modules equipped with elements, however simple, (for example, diodes to control the direction of the current), which supply the power directly to, for example, a motor, an electrolyser (heading 85.01).

Position papers from solar industry was distributed according to which the function of the bypass diode is to prevent solar cells from being damaged.

One MS argued that bypass diodes were for protection and do not change the function of the solar panel.

Questions: Does the inclusion of bypass diodes and/or blocking diodes have an impact on the classification? Which elements supply the power directly?

Conclusions: Chair will co-ordinate within the Commission services. It is also important to find out the background of the HSEN on solar panels in heading 8541.



Items for conclusion

3.7. Padded backrests (doc. TAXUD/1905/2002)*

Insufficient time available for conclusion.

3.8. Proposals CNEN chapter 87 (doc.TAXUD/2438/2004) *



Point 1 – Pick-up

For the classification of vehicles of the pick-up type, there is a need for criteria in order to distinguish between those for the transport of persons (heading 8703) and those for the transport of goods (heading 8704).


Point 2 – Airbags

Are airbags built into motor vehicle seats to be classified as parts of a vehicle or as parts of a seat?

MS agreed they are parts of the motor vehicle and therefore to be classified in heading 8708.

All MS agreed to have a clarification of the issue as reflected in the Committee statement in annex IV.


Point 3(a) - incomplete bicycles

This heading includes incomplete bicycles that have the essential characteristics of complete bicycles.

An incomplete bicycle, whether or not unassembled, is regarded as a complete bicycle if it has a frame, a fork and at least two of the following elements:

- a set of wheels,

- crank-gear (including axle, crank),

- steering unit (including handle-bar and handle-bar stems),

- complete brake system.
The chair agreed to prepare a CNEN.

Point 3(b) - cycle rickshaw

Are cycle rickshaws included in heading 8712? This question was related to a linguistic problem which has since been solved.

All MS agreed that they are included. MS concerned has changed its language version accordingly.

Point 4 - accessories for baby carriages.

Does heading 8715 cover only parts for baby carriages or does it cover also accessories, such as wire baskets and net bags?

MS agreed that heading 8715 only mentions parts. Therefore accessories are to be classified in their appropriate headings and not under heading 8715.

All MS agreed to have a clarification of the issue as reflected in the Committee statement in annex IV.

3.9. Keypads (doc.TAXUD/2473/2004, TAXUD/2474/2004)*

Insufficient time available for conclusion.

3.10. Connectors + RJ45 (doc. TAXUD/1930/2002 and TAXUD/1924/2002)*

Insufficient time available for conclusion.

3.11. USB keys (doc. TAXUD/2456/2004, TAXUD/2456/2004 Annexes, TAXUD/3027/2004)*

Insufficient time available for conclusion.

3.12. Surveillance systems (doc. TAXUD/2421/2004)*

Insufficient time available for conclusion.

3.13. Wireless audio-video transmitter (doc. TAXUD/3207/2000, TAXUD/1350/2002, TAXUD/1759/2002, TAXUD/1927/2002)*

Insufficient time available for conclusion.

3.14. Satellite receiver (doc. TAXUD/2511/2004)*

Chair stated that set-top boxes classified under code 8528 12 91 must incorporate a tuner and a modem. Set-top boxes with a tuner which are to be connected to an external modem are under code 8528 12 94).

The questions under consideration are:

- Is the type of modem (telephone; DSL; DOCSIS;..) relevant?

- What is meant by, "for gaining access to the internet"? with or without IP address, capability via software?

- What is meant by "interactive information exchange"? to download files, e- mailing, gaming,..?

EICTA, representing European industry, is planning to give a presentation on the issue at the next meeting.

3.15. Catamarans (doc. TAXUD/1970/2003) *

Insufficient time available for conclusion.


4. List of pending cases

List of pending cases (doc. TAXUD/3279/2000 - Rev 17. MS invited to comment by e-mail.



5. HS 2007

The Committee was informed by the responsible for the WCO-Coordination sector of the progress made in updating the Explanatory Notes to the HS (2007 version). She thanked the delegations which had commented on various drafts.



One MS, recognising that the wording of heading 8517 had been accepted and cannot be changed for 2007, requested that various issues are considered with a view to avoid classification problems, preferably in the context of the current update exercise. The MS will provide the Commission services with an updated list of its comments.

6. Any other business

Digital camera- camcorder: MS asked for guidelines to distinguish between a digital camera (8540 11) and a camcorder (8525 10 91/99). The chair asked MS to think about the criteria to be used? The envisaged measure is likely to be a CNEN.

Small ceramic/porcelain dolls: Divergent classification opinions in MS. Classification according to the constituent material (heading 6913), as a toy (heading 9503) or as a festive article (heading 9505). MS are asked about how they interpret the HSEN for heading 9505 which states that cake decorations are traditionally associated with a particular festival (e.g., animals, flags) and, in view of their intended use, are generally made of non durable material. Is this item also to be considered in relation with the file on animal figurines (TAXUD/1290/2003)?

Ready bed: A pneumatic mattress, a pump and a sleeping bag in a textile bag. Is this a set put up for retail sale? MS have different views on the classification. Divergent BTI have been issued. Possible classifications: heading 3926 as a pneumatic mattress, heading 63 and heading 9404 as a sleeping bag. It is to determine if one article gives the set its essential character.


Hammock with frame: Reference was made to classification Regulation 471/2002, item 5, classifying a hammock for hanging between two trees in heading 6306. In the case in question the hammock is imported with an unassembled steel construction in a set. Is it to be classified as a textile hammock of heading 6306 or is it, due to the presence of the steel construction, to be classified as furniture of heading 9403? One MS has an administrative tribunal case pending for an identical article. This administration defends a classification in heading 6306. Reference was made to HSEN exclusion (e) Hammocks (generally heading 56.08 or 63.06), Note 1 (U) to chapter 95 :..camping goods are classified according to constituent material. Is classification to be made by application of GIR 2(a) or 3 (b)? Issue to be forwarded to the textile sector.

Home theatre control panels: Question forwarded by DG TRADE. Is this a remote control or is it more than a remote control? It is an intelligent remote control for use with most devices that understand infrared (IR) remote control signals. MS in favour of heading 8543 made reference to the HSEN for the classification of remote controls. Other MS would classify it in heading 8537 because it is more than a simple remote control. Information about the product can be found at internet site with a search on the product reference. The chair asked MS to send their views on the classification to DG TAXUD so that DG TRADE could be informed accordingly.

Ironing tables and airers: A question was put forward to DG TAXUD on the classification of ironing boards and airers. Are ironing boards to be classified according to the constituent material of the top (plastic, wood, steel) or are they to be classified as furniture of heading 9403? Are ironing boards and airers "other household articles"? The chair asked MS to give their opinion.


PDA with GPS: Different opinions amongst MS on the classification and also divergent BTIs were discovered (headings 8470, 8471 and 8526). The Commission will prepare a DG TAXUD working document.

Optical receivers: Divergent BTIs in two MS. The MS concerned are asked to try to solve the issue bilaterally and to inform the Commission of the outcome. If no agreement can be reached the item will be discussed in the Committee.

Urinary drainage: A decision on the classification of the product with a statement in the minutes of the 322nd meeting, held in Brussels from 1 until 3 October 2003, has been published. One MS informed the Commission that a question on the classification of an identical product has been put to a national tribunal. The chair proposed to wait for the outcome of the case. Drafting a regulation is not necessary for the time being because there is a uniform view on the classification within MS administrations.

Multifunctional devices: Two MS have national court rulings which are in conflict with the decision of the Court of Justice (C-119/99 Hewlett Packard). The Commission will prepare draft regulations in order to overrule the national court decisions.

PCB+Tuner: Classification in heading 8528. The MS who had issued BTIs for classification under this heading has withdrawn the BTIs.

Paper with resin: To be dealt bilaterally with MS concerned.

Steel bar: A MS asked for the appropriate heading for bars which have been cold-formed or cold-finished after hot-rolling. Is this product to be classified in heading 7214 or heading 7215? The chair confirmed that a letter had been received from an Italian company on the same issue.

Project group on Chapter 87: The chair will examine the suggestions made in the project group report (circulated as a working document) and appropriate proposals will be submitted to the Committee for its examination and opinion.


Current ECJ cases: Muniz: T144/05 – access to documents

ANNEX I


List of Participants
375th meeting of the Customs Code Committee

Tariff and Statistical Nomenclature Section

(Mechanical/Miscellaneous Sector)

held in Brussels from 6 July 2005 to 8 July 2005.

Chair: Messrs Foltmar and De Greve
Member States:

AUSTRIA Finanzministerium

BELGIUM Ministerie van Financiën/ Douane en accijnzen

CYPRUS Ministry of Finance

CZECH REPUBLIC General Directorate of Customs

DENMARK Ministry of Taxation

ESTONIA Tax- and Customs department

GERMANY Bundesministerium der Finanzen

FINLAND National Board of Customs

FRANCE DGDDI

GREECE Ministry of Economy and Finance

HUNGARY Ministry of Finance

IRELAND Revenue Commissioners

ITALY Agenzia delle dogane

LATVIA State Revenue Service

LITHUANIA Customs department

LUXEMBOURG Direction des Douanes et Accises

MALTA Customs department

THE NETHERLANDS Ministerie van Financiën / Belastingdienst / CPP

PORTUGAL Ministério das Finanças, DGAIEC

SPAIN Agencia Estatal de Administracion Tributaria
SLOVAKIA Customs Administration


SLOVENIA Ministry of Finance

SWEDEN Swedish Customs

UNITED KINGDOM HM Customs and Excise
ANNEX II

CNEN

UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)

(Classification of goods)
(2005/C …../..)
Explanatory notes adopted in accordance with the procedure defined in Article 10 (1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff 1
The explanatory notes to the Combined Nomenclature of the European Communities'2 shall be amended as follows:
On page 321 insert the following text:

"8527 13 10 with laser reading system

This subheading covers radio-broadcast receivers, combined with a sound recording or reproducing apparatus with a laser reading system, whether or not combined with other sound recording or reproducing apparatus (for example of the cassette-type) or a clock."



"8527 21 20 with laser reading system
The explanatory notes to subheading 8527 13 10 apply, mutatis mutandis"
"8527 21 70 with laser reading system

The explanatory notes to subheading 8527 13 10 apply, mutatis mutandis"


"8527 31 91 with laser reading system
The explanatory notes to subheading 8527 13 10 apply, mutatis mutandis"

ANNEX III



Draft Regulation

An unassembled article in the form of a reduced size greenhouse, so-called "mini-greenhouse", with the approximate dimensions 50 cm (length), 24 cm (width) and 25 cm (height).

The frame is made of wood, the floor is in the form of a metal grill and the enclosing element is made of plastic.
When assembled the upper part the "mini-greenhouse" can be opened.

(See photograph A)(*)




4421 90 98

Classification is determined by General Rules 1, 2(a), 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 4421, 4421 90 and 4421 90 98

The essential character of the product is given by the constructive element (wooden frame).

Because of the size it cannot be considered as a prefabricated building of heading 9406.


Household-type combined refrigerator-freezer of a capacity of 579 litres, fitted with two separate external doors.

The overall dimensions of the apparatus are 180,8 cm (height), 92,5 cm (width) and 81,6 cm (depth). The weight is 112 kg.

The capacity of the refrigerator is 368 litres and the capacity of the freezer is 211 litres. 

The refrigerator has tempered glass shelves, two vegetable drawers and one bottle door.

The freezer has three drawers.


8418 10 91

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8418, 8418 10 and 8418 10 91.

Subheading 8418 10 covers all combined refrigerator-freezers, fitted with separate external doors, whether or not of a household type.



Set put up for retail sale comprising:

- an audio unit with a telephone handset;

- a telecommunication card;

- a video camera connectable to an automatic data-processing machine;

- a network connection unit and

- two diskettes with video telephony application software.

The set enables an automatic data-processing machine to perform an additional function (video telephony).


8517 50 90

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 8517, 8517 50 and 8517 50 90.
The essential character of the set is given by the telecommunication apparatus (the audio unit and telecommunication card).



Set put up for retail sale comprising:
-a television camera in a casing in the form of a brick of plastic;
-a kit made up of bricks and assembling components of plastic and
-a CD-ROM.
The camera cannot store images but transmits them to an automatic data- processing machine via a USB cable.
The kit of bricks and the assembling components are used for constructing a tripod.
The CD-ROM contains recorded programmes, data, video and sound files.

8525 30 90

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 8525, 8525 30 and 8525 30 90.
Although the set is designed for children, it cannot be classified as a toy under heading 9503 because the essential character of the set is given by the camera of heading 8525.

Set put up for retail sale comprising a colour monitor with installation diskettes and accessories (cable clips, power cable, remote control (operated by 2 batteries) and a user manual).

The monitor is of the plasma type with a diagonal measurement of the screen of 105,6 cm (42"), overall dimensions 103,5 (W) × 64 (H) × 15 (D) cm, an 852 × 480 pixel configuration and two internal loudspeakers.

The monitor has the following interfaces:- - 3 video input connectors (composite video signal);

- 1 data input connector (VGA-SVGA);

- 1 audio input connector and

- 1 control connector.


The different interfaces enable the monitor to show in colour both data received from automatic data-processing machines and still or moving images from a video recording or reproducing apparatus, a DVD-player, a video camera, etc.



8528 21 90

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of the CN codes 8528, 8528 21 and 8528 21 90.
The essential character of the set is given by the monitor.
The monitor is not to be classified under subheading 8471 60 because it is capable of reproducing a colour image from a composite video signal (see the HS Explanatory Notes to heading 8471, point (I)(D)(1)).
Likewise, the monitor is not to be classified under heading 8531 because its function is not to provide visual indication for signalling purposes (see the HS Explanatory Notes to heading 8531, point (D)).

A paperboard puzzle book for children consisting of sixteen pages.

Eight of the pages (left side) contain a short children's story with an illustration relating to that story.

Seven of the pages (right side) contain a puzzle consisting of 9 pieces, each reproduces the illustration in colour of the corresponding page.

The last page contains only an illustration.



9503 60 90

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 9503, 9503 60 and 9503 60 90.
Classification as a printed book under heading 4901 or as a children's picture book under heading 4903 is excluded because the text and the pictures have a subsidiary function to the puzzles.
The puzzles give the product its essential character and it is therefore classified as a puzzle under heading 9503.

(* ) The photograph is purely for information
A
)

ANNEX IV


STATEMENTS

Statement on the classification of accessories for baby carriages

The Committee agrees that net bags, wire baskets and the like specially designed for use with baby carriages are accessories and, therefore, cannot be classified under heading 8715.



Statement on the classification of airbags

The Committee agrees that airbags with inflator system, specially designed to be built into vehicle seats are considered to be accessories for the vehicle and therefore classified under heading 8708.

They are not considered to be parts of seats of Chapter 94, since these airbags give an extra function to the vehicle and not to the seat.

All airbags with inflator system for vehicles, presented separately, no matter where they will be housed, are considered to be accessories for motor vehicles.


1 OJ L 256, 7.9.1987, p.1. Regulation as last amended by Council Regulation (EC) No 493/2005 (OJ L 82, 31.3.2005, p.1.)

2 OJ C 256, 23.10.2002, p. 1.

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