Description of the goods Classification (CN code) Reasons

(1) (2) (3)

1. An infrared home sauna, intended to be incorporated into a building, designed to hold up to two persons, consisting of: — six ‘ready to assemble’ prefabricated wooden panels, — a bench, — ventilation equipment, — an air ioniser. Some of the panels are equipped with: — a door with a window, — a ceramic far-infrared heater, — digital controllers or, — loudspeakers. The wavelength of the rays generated by the ceramic far-infrared heater is 5,6–15 μm. The product combines the functions of a sauna and an infrared heat therapy device. It provides recreational and relaxing treatment. 8516 79 70 Classification is determined by General Rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8516, 8516 79 and 8516 79 70. The mechanical appliances and electronic equipment confer upon the whole its essential character. Classification under heading 4421 as other articles of wood is, therefore, excluded. The product does not provide any medical treatment and, therefore, classification under heading 9018 as a medical instrument or appliance is excluded. Classification under heading 9406 is excluded as the product is not a ‘stand-alone’ complete or incomplete prefabricated building. Since the ceramic far-infrared heater, performing the principal function of the product, is an electro-thermic appliance having a function specified elsewhere in Chapter 85 (heading 8516), classification under heading 8543 is excluded. As the ceramic far-infrared heater is mainly for heating up the body and not only for spaceheating, the product is excluded from subheading 8516 29 as an electric space heating apparatus. Therefore, it is to be classified under subheading 8516 79.

2. A stand-alone device for recording digital code representing video on a digital versatile disc (DVD) from a video camera recorder. The device is equipped with a USB interface for connecting it to a video camera recorder or to an automatic dataprocessing machine. When the device is connected to the video camera recorder, the video recording is controlled by the latter apparatus and records only in a video format. The device can also be used as a storage device for data on a DVD when it works in conjunction with an automatic dataprocessing machine. 8521 90 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 5(E) to Chapter 84 and by the wording of CN codes 8521 and 8521 90 00. Since the device has a specific function, video recording from a camera, classification as a storage unit under subheading 8471 70 is excluded (see Note 5(E) to Chapter 84). Because the device is specified in heading 8521 (as a video recording apparatus), classification as a transcribing device under heading 8471 (subheading 8471 90) is excluded. Since the device has a function specified elsewhere in Chapter 85 (heading 8521), classification under heading 8543 is excluded.

3. A digital camera for capturing and recording images onto an internal storage device with a capacity of 22 MB or onto a memory card of a maximum capacity of 1 GB. The camera is equipped with a 6 megapixels charge-coupled device (CCD) and a liquid crystal device (LCD) with a diagonal measurement of 6,35 cm (2,5 inches) that can be used as a display when capturing images or as a screen for displaying pre-recorded images. The maximum resolution of the still images is 3 680 × 2 760 pixels. Using this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 290 still images. Using the resolution of 640 × 480 pixels and the 1 GB memory of the card, it is capable of recording approximately 7 550 still images. The maximum resolution of the video is 640 × 480 pixels. Using this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 11 minutes of video at 30 frames per second. The camera offers an optical zoom function which cannot be used during video recording. 8525 80 30 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and the wording of CN codes 8525, 8525 80 and 8525 80 30. The camera is not classifiable under subheadings 8525 80 11 or 8525 80 19 as a television camera because it is capable of recording still images and video. The product can capture and record still images of a high quality. However, the product can only capture and record video of a quality of less than 800 × 600 pixels and has no zoom function during video recording. (See the CN Explanatory Notes to subheading 8525 80 30). Within the meaning of Note 3 to Section XVI, the principal function of the camera is the capturing and recording of still images and, therefore, the product is to be classified as a digital camera of subheading 8525 80 30.

4. A digital camera for capturing and recording images onto a memory card of a maximum capacity of 1 GB. The camera is equipped with a 6 megapixels charge-coupled device (CCD) and a foldable viewfinder of a liquid crystal device (LCD) type with a diagonal measurement of 5,08 cm (2,0 inches) that can be used when capturing images or as a screen for displaying pre-recorded images. The maximum resolution of the still images is 3 680 × 2 760 pixels. Using this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 300 still images. Using the resolution of 640 × 480 pixels and the 1 GB memory of the card, it is capable of recording approximately 7 750 still images. The maximum resolution of the video is 640 × 480 pixels. Using this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 42 minutes of video at 30 frames per second. The camera offers an optical zoom function which can be used during video recording. 8525 80 30 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and the wording of CN codes 8525, 8525 80 and 8525 80 30. The camera is not classifiable under subheadings 8525 80 11 or 8525 80 19 as a television camera, because it is capable of recording still images and video. The product can capture and record still images of a high quality. Although the product has the design of a video camera recorder, has a zoom function during video recording and is capable of recording approximately 42 minutes of video using the resolution of 640 × 480 pixels, the recording of the video remains a secondary function because the product can only capture and record video of a quality of less than 800 × 600 pixels. (See the CN Explanatory Notes to subheading 8525 80 30). Within the meaning of Note 3 to Section XVI, the principal function of the camera is the capturing and recording of still images and, therefore, the product is to be classified as a digital camera of subheading 8525 80 30.

5. A digital video camera for capturing and recording images onto a memory card of a maximum capacity of 2 GB. The camera is equipped with a 5 megapixels charge-coupled device (CCD) and a foldable viewfinder of an organic light-emitting diode (OLED) device type with a diagonal measurement of 5,59 cm (2,2 inches) that can be used when capturing images or as a screen for displaying pre-recorded images. It is equipped with a microphone input, and an audio-video output. The maximum resolution of the video is 1 280 × 720 pixels. Using this highest resolution and the 2 GB memory of the card, it is capable of recording approximately 42 minutes of video at 30 frames per second. Using the resolution of 640 × 480 pixels and the 2 GB memory of the card, it is capable of recording two hours of video at 30 frames per second. The maximum resolution of the still images is 3 680 × 2 760 pixels. Using this highest resolution and the 2 GB memory of the card, it is capable of recording approximately 600 still images. Using the resolution of 640 × 480 pixels and the 2 GB memory of the card, it is capable of recording approximately 15 500 still images. The camera offers an optical zoom function which can be used during video recording. 8525 80 91 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and the wording of CN codes 8525, 8525 80 and 8525 80 91. The camera is not classifiable under subheadings 8525 80 11 or 8525 80 19 as a television camera because it is capable of recording still images and video. Within the meaning of Note 3 to Section XVI, the principal function of the camera is the capturing and recording of video, because it can record video of a higher quality than 800 × 600 pixels for approximately 42 minutes using the resolution of 1 280 × 720 pixels, at 30 frames per second. Furthermore, the camera offers an optical zoom function which can be used during video recording. (See the CN Explanatory Notes to subheadings 8525 80 91 and 8525 80 99). The product, being only able to record sound and images taken by the television camera, is classified as a video camera recorder of subheading 8525 80 91.

6. A portable device consisting of a global positioning system (GPS) receiver, with integrated antenna and a personal digital assistant (PDA) with operating system in a single housing. The overall dimensions are: 11,2 (length) × 6,9 (width) × 1,6 (depth) cm. It is equipped with: — a memory card slot, — a 8,9 cm (3,5″) LCD colour touch screen, — an LED backlight, — a 32 MB Flash memory, — a GPS built-in module with separate antenna, — a voice recorder, — an MP3 Playback support with built-in loudspeaker, — interfaces for headphone, USB, cradle, etc., and, — buttons to access the tasks, calendar, notes, contacts. 8526 91 20 Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8526, 8526 91 and 8526 91 20. The device consists of two components: an ADP machine of heading 8471 and a GPS receiver of heading 8526. Neither the dataprocessing nor the GPS receiving functions can be considered as the principal function. Therefore, the device is by application of GIR 3(c) to be classified under heading 8526.