GOODS ARE BROUGHT WITHIN RANGE OF ANOTHER APPLIANCE THEY RELEASE AN AUDIBLE OR VISIBLE SIGNAL , AND ARE THE INDIVIDUAL ELECTRICAL APPLIANCES TO BE CLASSIFIED AS A RESULT OF THAT FUNCTION UNDER TARIFF HEADING NO 85.17 OF THE COMMON CUSTOMS TARIFF PURSUANT TO THOSE NOTES?
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9 THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY IS OF THE OPINION THAT THE EXPRESSION ' SIGNALLING APPARATUS ' CONTAINED IN HEADING NO 85.17 OF THE COMMON CUSTOMS TARIFF IS LIMITED TO THOSE COMPONENTS ( PRINCIPAL PIECE OF EQUIPMENT AND ACCESSORIES ) WHICH ENABLE THE APPARATUS TO PERFORM THE FUNCTION ASSIGNED TO IT , NAMELY THE ACTIVATION OF THE ALARM , WHICH IN THIS CASE IS PERFORMED BY THE OVERHEAD SYSTEM AND THE ALARM CONSOLE . THE ALLIGATOR TAGS MUST , CONSEQUENTLY , BE CLASSIFIED UNDER SOME OTHER TARIFF HEADING . IN SUPPORT OF ITS VIEW THE FEDERAL GOVERNMENT CITES THE EXAMPLE , IN PARTICULAR , OF DATA PROCESSING EQUIPMENT AND ITS SOFTWARE WHICH , DESPITE THEIR INTER-DEPENDENCE , DO NOT FALL WITHIN THE SAME TARIFF HEADING .
10 THE COMMISSION MAINTAINS THAT ALLIGATOR TAGS DO NOT HAVE A FUNCTION WHICH MAY BE PERFORMED ' DISTINCTLY FROM AND INDEPENDENTLY OF ANY OTHER MACHINE OR APPLIANCE ' AND CANNOT THEREFORE BE REGARDED AS ' APPLIANCES HAVING INDIVIDUAL FUNCTIONS ' WITHIN THE MEANING OF EXPLANATORY NOTE 84.59 ( A ) AND ( B ) OF THE EXPLANATORY NOTES TO THE NOMENCLATURE OF THE CUSTOMS COOPERATION COUNCIL , TO WHICH NOTE 85.22 THEREOF REFERS . IN ITS VIEW THE ALLIGATOR TAGS SHOULD BE REGARDED AS PARTS ' SUITABLE FOR USE SOLELY OR PRINCIPALLY ' WITH SENELCO ' S ANTI-SHOPLIFTING APPARATUS AND SHOULD THEREFORE BE CLASSIFIED UNDER HEADING NO 85.17 IN ACCORDANCE WITH THE AFOREMENTIONED NOTE 2 ( B ) TO SECTION XVI OF THE COMMON CUSTOMS TARIFF .
11 IT MUST BE STATED THAT IN ACCORDANCE WITH NOTE 3 TO SECTION XVI OF THE COMMON CUSTOMS TARIFF CONCERNING COMPOSITE MACHINES AND THE RELEVANT EXPLANATORY NOTES TO THE NOMENCLATURE OF THE CUSTOMS COOPERATION COUNCIL ( GENERAL NOTES TO SECTION XVI , NOTE VI , HEADED ' MULTI-PURPOSE MACHINES AND COMBINATIONS OF MACHINES ' , AT P . 1159 ), THE MACHINES ARE CLASSIFIED ON IMPORTATION ACCORDING TO THE PRINCIPAL FUNCTION OF THE MACHINERY AS A WHOLE PROVIDED THEY ARE PRESENTED TO THE CUSTOMS AUTHORITIES AT THE SAME TIME . WHERE , HOWEVER , THE COMPONENTS OF SUCH COMPOSITE UNITS ARE PRESENTED SEPARATELY THEY MUST BE THE SUBJECT OF A SEPARATE CLASSIFICATION ACCORDING TO THEIR OWN APPROPRIATE HEADING .
12 IN THE CASE OF A PART OF A FUNCTIONAL UNIT COMPRISING TWO OR MORE MACHINES WHICH IS PRESENTED TO THE CUSTOMS AUTHORITIES SEPARATELY IT IS NECESSARY , IN ORDER TO DETERMINE THE TARIFF HEADING WITHIN WHICH IT FALLS , TO REFER TO NOTE 2 TO SECTION XVI OF THE COMMON CUSTOMS TARIFF , WHICH COVERS ' PARTS OF MACHINES ' . IN ORDER TO CLARIFY THE SCOPE OF THAT NOTE IT IS NECESSARY TO REFER , IN ADDITION