Gegenstand
Common Customs Tariff - Combined Nomenclature - Tariff classification - Monitors of the liquid crystal display (LCD) type with SUB-D, DVI-D, USB, S-video and composite-video sockets - Heading 8471 - Heading 8528 - Regulation (EC) No 754/2004.
Zusammenfassung und Tenor
On those grounds, the Court (Third Chamber) hereby rules: 1. Monitors such as those at issue in the main proceedings are not excluded from classification in subheading 8471 60 90, as units of the kind used ‘principally’ in an automatic data-processing system within the meaning of Note 5(B)(a) to Chapter 84 of the combined nomenclature constituting Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, solely because they are capable of displaying signals coming both from an automatic data-processing machine and from other sources. 2. In order to determine whether monitors such as those at issue in the main proceedings are units of the kind used principally in an automatic data-processing system, the national authorities, including the courts, must refer to the indications given in the Explanatory Notes relating to heading 8471 of the Harmonised System introduced by the International Convention on the Harmonised Commodity Description and Coding System, concluded in Brussels on 14 June 1983, and the Protocol of Amendment thereto of 24 June 1986, in particular to points 1 to 5 of Part One, Chapter I(D), relating to display units of automatic data-processing machines. 3. Commission Regulation (EC) No 754/2004 of 21 April 2000 concerning the classification of certain goods in the Combined Nomenclature is not applicable for the purposes of tariff classification of the monitors at issue in the main proceedings. [Signatures] * Language of the case: Dutch.
Schlagwörter
Common Customs TariffCombined NomenclatureTariff classificationMonitors of the liquid crystal display (LCD) type with SUB-D, DVI-D, USB, S-video and composite-video socketsHeading 8471Heading 8528