PROPOSES THAT THE TIMER/TUNER BE CLASSIFIED UNDER TARIFF SUBHEADING 92.11 B EITHER AS AN ACCESSORY OF THE VIDEO RECORDER , WHICH IN ITS VIEW UNQUESTIONABLY FALLS UNDER THAT SUBHEADING , OR , IN THE LIGHT OF RULE 2 ( A ) OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE CCT , AS A PART OF THE VIDEO RECORDER IMPORTED UNASSEMBLED OR DISASSEMBLED .
18 THE COMMISSION , ON THE OTHER HAND , MAINTAINS THAT THE TIMER/TUNER SHOULD NOT BE CLASSIFIED AS A PART OR ACCESSORY UNDER TARIFF SUBHEADING 92.13 D , BUT AS A TELEVISION RECEPTION APPARATUS UNDER TARIFF SUBHEADING 85.15 A III B 2 .
19 IN THAT REGARD THE COMMISSION , REFERRING TO NOTE 1 ( C ) TO CHAPTER 92 OF THE CCT , OBSERVES THAT THAT NOTE CONFIRMS THE BASIC PRINCIPLE FOR THE INTERPRETATION OF THE CCT , NAMELY THAT ALL GOODS AND APPARATUS SHOULD BE CLASSIFIED ACCORDING TO THEIR NATURE OR PARTICULAR CHARACTERISTICS . THE VARIOUS COMPONENTS OF A VIDEO SET SHOULD THEREFORE BE CLASSIFIED AS A SINGLE APPARATUS WHERE THEY ARE INCORPORATED IN SUCH A MANNER AS TO CONSTITUTE SUCH AN APPARATUS , BUT SHOULD BE CLASSIFIED SEPARATELY WHERE THE VARIOUS COMPONENTS TAKE THE FORM OF INDEPENDENT APPARATUS .
20 THE COMMISSION OBSERVES THAT THE TIMER/TUNER POSSESSES ALL THE PARTICULAR CHARACTERISTICS OF A TELEVISION RECEPTION APPARATUS , INASMUCH AS ITS SOLE FUNCTION IS TO CONVERT SIGNALS INTO TELEVISION IMAGES . IT STATES THAT THERE IS NOTHING IN THE WORDING OF THE CCT ITSELF OR IN THE SUPPLEMENTARY PROVISIONS AND EXPLANATORY NOTES ADOPTED FOR ITS INTERPRETATION TO SUGGEST THAT ANY IMPORTANCE IS TO BE ATTACHED TO THE NATURE OF THE SUBSEQUENT TRANSMISSION .
21 IN SUPPORT OF ITS VIEW , THE COMMISSION ALSO REFERS TO THE NOMENCLATURE OF GOODS FOR THE EXTERNAL TRADE STATISTICS OF THE COMMUNITY AND STATISTICS OF TRADE BETWEEN MEMBER STATES ( NIMEXE ), WHICH IS BASED ON THE CCT ; UNDER TARIFF HEADING NO 85.15 THE NIMEXE MENTIONS BOTH ' TELEVISION , WITH INTEGRAL TUBE ' , AND ' OTHER APPARATUS FOR TELEVISION ' .
22 ACCORDING TO THE COMMISSION , NOTE 1 ( C ) TO CHAPTER 92 OF THE CCT PRECLUDES THE CLASSIFICATION OF THE TIMER/TUNER UNDER SUBHEADING 92.11 B . MOREOVER , THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE STATE THAT ELECTRICAL ACCESSORIES OF SOUND RECORDERS AND REPRODUCERS ARE TO BE CLASSIFIED UNDER THEIR OWN APPROPRIATE HEADINGS ( CHAPTER 85 OR 90 ), UNLESS THEY ARE INCORPORATED OR HELD IN THE SAME CABINET .
QUESTION 1
23 QUESTION 1 ASKS WHETHER AN APPARATUS DESCRIBED AS A TIMER/TUNER WHICH MUST BE COMBINED WITH A VIDEO RECORDER OF A SPECIFIC DESIGN FALLING UNDER TARIFF HEADING NO 92.11 IN ORDER TO CONVERT TRANSMISSIONS RECEIVED INTO VISIBLE FORM CONSTITUTES A PART OR ACCESSORY OF THE VIDEO RECORDER , WITH THE RESULT THAT IT MUST BE CLASSIFIED UNDER THE TARIFF SUBHEADING 92.13 D .
24 IN ORDER TO REPLY TO THAT QUESTION , IT IS NECESSARY FIRST OF