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The Annex to Implementing Regulation No 876/2014, adopted pursuant to Article 9(1)(a) of Regulation No 2658/87, as amended by Regulation No 254/2000, classifies under the CN the goods described in the first column of the table set out there under the code given for those goods in the second column of that table. As regards the subheading 8525 80 99, that table provides: ‘A portable battery-operated apparatus for capturing and recording still and video images (so-called ‘action camera’) with dimensions of approximately 6 × 4 × 2 cm and a weight of approximately 74 g, comprising: — an ultra wide angle camera lens, — a liquid crystal device (LCD) status indicator, — micro USB and micro HDMI interfaces, — a slot for micro SD card, — built in WiFi, — a port for optional accessories. The apparatus does not have a zoom, viewfinder or a screen for displaying recorded images. The apparatus is not designed to be held in the hand but to be mounted on, for example, a helmet. It is presented to be used for capturing dynamic impressions of the environment as experienced during outdoor activities such as biking, surfing and skiing. The video quality can be adjusted ranging from 848 × 480 to 1920 × 1080pixels. Still images can only be recorded in a 5.0 megapixel quality. The quality for still images (such as image sharpness, colour, object composition) cannot be adjusted on the apparatus. The apparatus is capable of capturing and recording video files in MPEG4 format. The highest video recording is in a resolution of 1920 × 1080pixels at 30 frames per second for a continuous period of maximum three hours with a fully charged battery. The capturing can only be stopped by the user. The captured images are recorded in separate files lasting approximately 15 minutes each. Upon presentation files can be transferred to the apparatus from an automatic data-processing machine via the USB interface. 8525 80 99 Classification is determined by General Rules 1 and 6 for the interpretation of the [CN], Note 3 to Section XVI and by the wording of CN Codes 8525, 8525 80 and 8525 80 99. Given the objective characteristics of the apparatus, such as its small size and weight, the fact that it is to be mounted on, for example, a helmet, its capacity to record video for a continuous period of maximum 3 hours, the principal function of the camera is capturing video images. Although the apparatus has the design of a digital camera, it is capable of recording video in a quality of at least 800 × 600 pixels at 30 frames per second for a continuous period of maximum 3 hours. The capturing is not automatically switched off after 30 minutes (see also the Explanatory Notes to the [CN] to subheadings 8525 80 30, 8525 80 91 and 8525 80 99). The fact that the captured images are recorded in separate files that last approximately 15 minutes each does not influence the duration of the continuous video recording capability of the camera. Classification under subheading 8525 80 30 as digital cameras is therefore excluded. As the apparatus is capable of recording video files from sources other than the incorporated camera lens, classification under CN code 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera is excluded. The apparatus is therefore to be classified under CN code 8525 80 99 as other video camera recorders.’