Commission Regulation (EC) No 1231/2007 of 19 October 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-10-19
Institutions: European Commission
Subjects: Combined Nomenclature, electrical engineering, motor vehicle, photographic industry, recording equipment, satellite navigation

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COMMISSION REGULATION (EC) No 1231/2007

of 19 October 2007

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 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, 19 October 2007.

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 Regu-

(EC) No 733/2007 (OJ L 169, 29.6.2007, p. 1).

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

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Description of the goods

(1)

1. An infrared home sauna,
incorporated

intended to
be
building,
a
designed to hold up to two persons,
consisting of:

into

— 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.
recreational and
relaxing treatment.

It provides

ANNEX

Classification
(CN code)

(2)

8516 79 70

Reasons

(3)

Classification is determined by General
Rules 1, 2(a), 3(b) and 6 for the inter-
pretation 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,
classification under heading
therefore,
9018 as
or
a medical
appliance is excluded.

instrument

Classification under heading 9406 is
excluded as the product is not a ‘stand-
alone’
pre-
or
fabricated building.

incomplete

complete

the

ceramic

Since
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.

the

ceramic

spaceheating,

far-infrared heater

As
is
mainly for heating up the body and not
only for
is
excluded from subheading 8516 29 as
an electric
apparatus.
Therefore,
to be classified under
it
subheading 8516 79.

the product

space
is

heating

8521 90 00

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
video
recording is controlled by the latter
apparatus and records only in a video
format.

recorder,

the

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.

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, classifi-
cation as a storage unit under subheading
to
8471 70 is excluded (see Note 5(E)
Chapter 84).

Because the device is specified in heading
8521 (as a video recording apparatus),
transcribing device
classification as
under
(subheading
8471
heading
8471 90) is excluded.

a

Since the device has a function specified
elsewhere in Chapter 85 (heading 8521),
classification under heading 8543 is
excluded.

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(1)

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.

(2)

8525 80 30

(3)

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.

is not

camera

The
classifiable under
subheadings 8525 80 11 or 8525 80 19
is
television camera because
as a
capable of
images and
recording still
video.

it

The product can capture and record still
images of a high quality.

However, the product can only capture
less
and record video of a quality of
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
camera of
be
subheading 8525 80 30.

classified as

a digital

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.

is not

camera

The
classifiable under
subheadings 8525 80 11 or 8525 80 19
is
as a television camera, because it
images and
recording still
capable of
video.

The product can capture and record still
images of a high quality.

The camera is equipped with a 6 mega-
pixels 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.

it

Using this highest resolution and the
1 GB memory of
is
the card,
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
is
the card,
1 GB memory of
capable of
recording approximately
11 minutes of video at 30 frames per
second.

it

The camera offers an optical zoom
function which cannot be used during
video recording.

4. A digital camera for capturing and
recording images onto a memory
card of a maximum capacity of 1 GB.

8525 80 30

The camera is equipped with a 6 mega-
pixels 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)
can be used when capturing
that
images or as a screen for displaying
pre-recorded images.

The maximum resolution of the still
images is 3 680 × 2 760 pixels.

it

Using this highest resolution and the
1 GB memory of
is
the card,
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.

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(1)

(2)

(3)

recorder, has

Although the product has the design of a
video camera
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
function
because the product can only capture
less
and record video of a quality of
than 800 × 600 pixels. (See the CN Ex-
planatory
subheading
8525 80 30).

secondary

Notes

to

a

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
camera of
subheading 8525 80 30.

classified as

a digital

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.

is not

camera

classifiable under
The
subheadings 8525 80 11 or 8525 80 19
television camera because
as a
is
capable of
images and
recording still
video.

it

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 res-
olution of 1 280 × 720 pixels,
at
30 frames per second. Furthermore, the
camera offers an optical zoom function
which
video
during
used
the CN Explanatory
recording.
Notes to subheadings 8525 80 91 and
8525 80 99).

be
(See

can

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.

The maximum resolution of the video
is 640 × 480 pixels.

Using this highest resolution and the
the card,
1 GB memory of
is
capable of
recording approximately
42 minutes of video at 30 frames per
second.

it

The camera offers an optical zoom
function which can be used during
video recording.

5. A digital video camera for capturing
and recording images onto a memory
card of a maximum capacity of 2 GB.

8525 80 91

The camera is equipped with a 5 mega-
pixels 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.

is equipped with a microphone

It
input, and an audio-video output.

The maximum resolution of the video
is 1 280 × 720 pixels.

it

Using this highest resolution and the
the card,
2 GB memory of
is
recording approximately
capable of
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.

it

Using this highest resolution and the
the card,
2 GB memory of
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.

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(2)

8526 91 20

(3)

Classification is determined by General
Rules 1, 3(c) and 6 for the interpretation
of the Combined Nomenclature and by
the wording
8526,
8526 91 and 8526 91 20.

of CN codes

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.

(1)

6. A portable device
positioning

consisting of a
global
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
calendar, notes, contacts.

access

the

tasks,

7. A four-wheeled motor vehicle fitted
with a diesel engine with a capacity
of 132 kW and a maximum speed of
40 km/h.

8701 90 90

The vehicle has a fully automatic trans-
mission, four forward gears and one
reverse gear, and an enclosed cab
with a seat for the driver only.

The chassis is fitted with a ‘fifth wheel’.
The fifth wheel has a lift height of
60 cm and a maximum load-bearing
capacity of 32 000 kg. Its purpose is
to enable a trailer to be connected to
it.

The vehicle is specifically designed for
use in distribution centres handling
trailers.

(1) [2005] ECR I-8151.

Classification is determined by General
Rules 1 and 6 for the interpretation of
and the
the Combined Nomenclature
wording
8701,
8701 90 and 8701 90 90.

the CN codes

of

The vehicle is not to be classified under
heading 8709, because
is neither
it
designed nor
intended to carry goods
themselves and is unsuitable for use on
railway station platforms.

the European
Justice of
The Court of
Communities ruled in Case C 495/03 (1)
that this type of vehicle is to be classified
under heading 8701.

semi-trailers

It is not to be classified as a road tractor
for
subheading
8701 20, because it is not designed for
use on the public road for transportation
of freight over substantial distances.

under

Therefore, the vehicle is to be classified as
a tractor under subheading 8701 90 90.