Commission Implementing Regulation (EU) 2021/1368 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature
Date: 2021-08-06
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Combined Nomenclature, recording equipment, specification of tariff heading




L_2021294EN.01000501.xml










17.8.2021   


EN


Official Journal of the European Union


L 294/5








            COMMISSION IMPLEMENTING REGULATION (EU) 2021/1368
of 6 August 2021
         
concerning the classification of certain goods in the Combined Nomenclature


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:







(1)


In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.












(2)


Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. 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 provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.












(3)


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 code indicated in column (2), by virtue of the reasons set out in column (3) of that table.












(4)


It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.












(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 code indicated in column (2) of that table.


Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.


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, 6 August 2021.


For the Commission

Gerassimos THOMAS
            

Director-General


Directorate-General for Taxation and Customs Union






(1)  
            OJ L 269, 10.10.2013, p. 1.

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).




ANNEX







Description of the goods


Classification
(CN-code)


Reasons




(1)


(2)


(3)




An article (so called clip camera lens) consisting of a lens made of glass in a plastic mounting equipped with a ‘clip-on’ attachment.
The article is designed to be used with single-lens cameras integrated in smartphones, tablets and other similar devices.
When the article is attached to the lens of the camera, by means of the clip-on attachment, it provides a wider field of view to the camera.
(See image) (*1).


9002 11 00 


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9002  and 9002 11 00 .
Due to its objective characteristics (presence of a clip-on attachment serving to attach to the lens of a single-lens camera), the article is intended to be used with an optical instrument (camera) as a lens system that faces an object and gives an image of it. Therefore, the article is an objective lens within the meaning of heading 9002  (see also the Harmonized System Explanatory Notes to heading 9002 , third paragraph).
The wording of CN code 9002 11 00  covers objective lenses for cameras, without specifying any particular type of camera, and does not exclude objective lenses for cameras integrated in other articles which themselves are not classified as cameras.
Therefore, the article is to be classified under CN code 9002 11 00  as an objective lens for cameras.











(*1)  The image is purely for information.