Commission Regulation (EC) No 1056/2006 of  12 July 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-07-12
Institutions: European Commission
Subjects: Combined Nomenclature, audiovisual equipment, classification, clock and watch industry, common customs tariff, information storage, office supplies, toy industry

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Official Journal of the European Union

13.7.2006

COMMISSION REGULATION (EC) No 1056/2006

of 12 July 2006

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

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)

(4)

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 20th 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, 12 July 2006.

For the Commission

László KOVÁCS
Member of the Commission

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

last amended by
Commission Regulation (EC) No 996/2006 (OJ L 179, 1.7.2006,
p. 26).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No. 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

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ANNEX

Classification
(CN code)

(2)

8521 90 00

Reasons

(3)

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature, Note 3 to Section XVI and by the wording
of CN codes 8521 and 8521 90 00.

Since the apparatus has a specific function, classi-
fication as a storage unit under heading 8471 is
excluded (Notes 5(B) and 5(E) to Chapter 84).

the capability of

In view of
its
principal function is to record or reproduce video
as foreseen in heading 8521. Therefore, classifi-
cation under headings 8520 and 8527 is excluded.

the apparatus,

is neither an apparatus

the
The product
reception of television nor a video monitor and
therefore classification under heading 8528 is
excluded.

for

the apparatus has a function specified
Since
elsewhere in Chapter 85 (heading 8521), classifi-
cation under heading 8543 is excluded

Description of the goods

(1)

1. A portable battery-operated digital sound and
video recording and reproducing apparatus
containing the following main components in
a single housing:

— a hard disk with a storage capacity of

30 GB,

— a

colour

display with

a

diagonal

measurement of 6,35 cm (2,5 inches),

— a microphone, and

— a radio broadcast receiver.

The apparatus supports the following formats:
MPEG1, MPEG2, MPEG4, DivX, XviD, WMV,
MJPEG, MP3 and WMA.

It can be connected to an automatic data-
processing machine through a USB port
in
order to download or upload the media files.
is also connectable to various apparatus
It
through an audio/video (A/V) interface.

It can record up to 15 000 songs or 120 hours
of digital video, or store up to 25 000 photos.
It can also record voice

2. An article made up of:

8523 90 90

— a ball-point pen with a replaceable cartridge,

and

— a flash memory with a capacity of 128 MB
and a USB interface that can be plugged
into the USB port of an automatic data-
processing machine.

The components can be used independently

and 6 for

Classification is determined by General Rules 1,
3(b)
the
Combined Nomenclature and by the wording of
CN codes 8523, 8523 90 and 8523 90 90.

interpretation of

the

The product is a composite article consisting of a
pen with a USB flash memory. In view of the value
of the components, the article is intended primarily
to be used for storage of data (heading 8523).

The function of the USB flash memory is the same
as
that of a flash memory card, namely the
temporary storage of digital data (including MP3
files). The presence of a USB interface does not
a USB flash
that
alter
an automatic data-processing
memory is not
thereof. Hence, classification
machine or a unit
under heading 8471 is excluded (Note 5(E)
to
Chapter 84)

function. Therefore,

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(1)

(2)

(3)

3. An article made up of:

8523 90 90

— a watch with a mechanical display only, and

— a flash memory with a capacity of 128 MB
and a USB interface that can be plugged
into the USB port of an automatic data-
processing machine.

The components can be used independently

4. Eight small plastic cubes, with 48 faces, held

9503 60 90

together on two edges.

The position of the cubes can be changed so as
to create geometric shapes with correct illus-
trations

and 6 for

Classification is determined by General Rules 1,
3(b)
the
Combined Nomenclature and by the wording of
CN codes 8523, 8523 90 and 8523 90 90.

interpretation of

the

The product is a composite article consisting of a
watch with a USB flash memory. In view of the
value of the components, the article is intended
primarily to be used for storage of data (heading
8523).

The function of the USB flash memory is the same
as
that of a flash memory card, namely the
temporary storage of digital data (including MP3
files). The presence of a USB interface does not
alter
a USB flash
that
an automatic data-processing
memory is not
thereof. Hence, classification
machine or a unit
under heading 8471 is excluded (Note 5(E)
to
Chapter 84)

function. Therefore,

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature and the wording of CN codes 9503,
9503 60 and 9503 60 90.

Since the cubes must be manipulated in order to
achieve the correct
is
considered to be a puzzle

the product

illustrations,