Commission Regulation (EC) No 1849/2004 of 21 October 2004 concerning the classification of certain goods in the Combined Nomenclature
Date: 2004-10-21
Institutions: European Commission
Subjects: Combined Nomenclature, office equipment

26.10.2004

EN

Official Journal of the European Union

L 323/3

COMMISSION REGULATION (EC) No 1849/2004

of 21 October 2004

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of
23 July 1987 on the tariff and statistical nomenclature and
on the Common Customs Tariff (1), and in particular Article
9(1)(a) thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules also apply to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to the said general rules, the goods described in
column 1 of the table set out in the Annex to this
Regulation should be classified under
the CN code
indicated in column 2, by virtue of the reasons set out
in column 3.

is appropriate to provide that binding tariff

It
infor-
mation issued by the customs authorities of Member
States in respect of the classification of goods in the
Combined Nomenclature and which is not in accordance
with this Regulation, can, for a period of three months,
continue to be invoked by the holder, under Article
12(6) of Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs
Code (2).

(5)

The Customs Code Committee has not issued an opinion
within the time limit set by its Chairman,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the
Annex shall be classified within the Combined Nomenclature
under the CN code indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of
Member States which is not in accordance with this Regulation
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day
following that of its publication in the Official
Journal of the
European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 21 October 2004.

For the Commission

Frederik BOLKESTEIN
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as

last amended by
Commission Regulation (EC) No 2344/2003 (OJ L 283, 2.9.2004,
p. 7).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the Act

of Accession of 2003.

L 323/4

EN

Official Journal of the European Union

26.10.2004

ANNEX

Classification (CN code)

(2)

8528 30 05

Description

(1)

A desktop projector
to project data and
images from a distance on a large screen or
wall, operating by means of a liquid crystal
device.

It can be connected to an automatic data
processing machine. It has a video input to
reproduce images coming from video sources
such as a video recorder or a video camera.

Reasons

(3)

Classification is determined by the provisions
of General Rules 1, 3(c) and 6 for the inter-
pretation of the Combined Nomenclature and
by the wording of CN codes 8528, 8528 30
and 8528 30 05.

The apparatus can be considered as a unit for
an automatic data processing machine of
heading 8471 or as a video projector of
heading 8528.

Neither of these functions gives the apparatus
its principal function.

it is classifiable in heading 8528
Therefore,
which occurs last in numerical order among
those which equally merit consideration.