Commission Regulation (EC) No 634/2005 of 26 April 2005 concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-04-26
Institutions: European Commission
Subjects: Combined Nomenclature, audiovisual equipment, computer equipment

27.4.2005

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 634/2005

of 26 April 2005

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 apply also 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 those 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 codes
indicated in column 2, by virtue of the reasons set out
in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
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 measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

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 codes 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 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, 26 April 2005.

For the Commission

László KOVÁCS
Member of the Commission

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

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

(EC) No 493/2005 (OJ L 82, 31.3.2005, p. 1).

2003 Act of Accession.

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Official Journal of the European Union

27.4.2005

ANNEX

Classification
(CN-code)

(2)

8518 40 99

Description of the goods

(1)

1. Audio-frequency amplifier,

sound decoder,

incorporating a
digital
sound
processor to produce a multi-channel sound
effect
(surround) and circuitry for video/
sound synchronisation.

a digital

sources

The device is capable of receiving signals
(e.g. DVD player,
from different
satellite
video
cassette
recorder). These signals may be decoded
and passed to digital/analogue converters
before being amplified.

player,

tuner,

2. Apparatus consisting of:

8527 39 80

— an AM/FM radio-broadcast receiver,

— a multi-channel amplifier, and

— a digital sound processor.

The product, which is designed to provide
is presented with a
home entertainment,
remote control.

3. Apparatus consisting of:

8527 39 80

— an AM/FM radio-broadcast receiver,

— a multi-channel amplifier,

— a digital sound processor, and

— circuitry for video/sound synchronisation.

The product which is designed to provide
entertainment by receiving signals
home
(e.g. DVD player,
from different
satellite
video
cassette
recorder) is presented with a remote control.

sources

player,

tuner,

The sound signals may be decoded and
passed to digital/analogue converters before
being amplified.

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature and by the wording of CN codes
8518, 8518 40 and 8518 40 99.

The decoding and processing of sound signals is
considered to be a part of the audio-frequency
amplification function.

Since the video-related function only synchronises
the sound and the video signals, it remains clas-
sified in heading 8518.

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, Note 3 to Section XVI and by
the wording of CN codes 8527, 8527 39 and
8527 39 80.

Within the meaning of Note 3 to Section XVI, the
component which provides the principal function
of the composite machine is the radio-broadcast
receiver.

The amplification and processing of sound are
considered to be secondary functions compared
with reception for radio-broadcasting.

Consequently, the composite machine is classified
as radio-broadcast reception apparatus under CN
code 8527 39 80.

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, Note 3 to Section XVI and by
the wording of CN codes 8527, 8527 39 and
8527 39 80.

Within the meaning of Note 3 to Section XVI, the
component which provides the principal function
of the composite machine is the radio-broadcast
receiver.

The amplification and processing of sound are
considered to be secondary functions compared
with reception for radio-broadcasting.

Since the video related function only synchronises
the sound and the video signals,
the product
remains classified in heading 8527.

Consequently, the composite machine is classified
as radio-broadcast reception apparatus under CN
code 8527 39 80.

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(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes
8528, 8528 21 and 8528 21 90.

Classification under
subheading 8471 60 is
excluded, as the monitor is not of a kind solely
or principally used in an automatic data-
processing system (see Note 5 to Chapter 84),
in view of its capabilities to display signals from
various sources.

the product

is not classifiable under
Likewise,
heading 8531, because its function is not
to
provide visual indication for signalling purposes
(see the HS explanatory notes to heading 8531,
point D).

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, Note 7(b) to Chapter 90 and by
the wording of CN codes 9032, 9032 89 and
9032 89 90.

Note 5(B) to Chapter 84 precludes classification
of
the system under heading 8471 since it
performs a specific function other than data-
processing
to
Chapter 84.

as prescribed by Note 5(E)

The system is an automatic regulator for automa-
tically controlling non-electrical quantities
the
operation of which depends on an electrical
phenomenon varying according to the factor to
be controlled (Note 7(b) to Chapter 90).

(2)

8528 21 90

(1)

4. A colour monitor of the liquid crystal device
(LCD) type with a diagonal measurement of
the screen of 38,1 cm (15″) and overall
dimensions of 30,5 (W) × 22,9 (H) × 8,9
(D) cm with:

— maximum resolution of 1 024 × 768

pixels

— scan frequencies of 30-80 kHz (hori-

zontal) and 56-75 Hz (vertical).

The product has the following interfaces:

— VGA in

— DVI in

— BNC in and out

— S-video (Y/C) in and out

— Audio in and out

The product can display signals received from
various sources, such as an automatic data-
processing machine, a closed circuit television
system, a DVD player or a camcorder.

5. A system consisting of:

9032 89 90

— a central processing unit with a keyboard,
mouse and a visual display (personal
computer),

— a central processing unit (server) and

— a precision scanner.

The precision scanner consists of a device
referred to as a ‘scanner sensor support’ on
a frame.

The ‘scanner sensor support’ is equipped with
various sensors for measuring paper quality
in respect of moisture, temperature, weight,
etc.

It moves back and forth on the frame
gathering information, using bands within
infrared light or laser beams or other forms
of measurement. This information is sent, via
the server, to the personal computer which
processes the information to generate data
for the purpose of paper quality control.

The information processed by the personal
computer is used for adjusting the output
from the paper manufacturing equipment,
the latter not being part of the system.