A portable battery-operated apparatus for capturing and recording video images, with dimensions of approximately 10 × 5 × 2 cm, of a weight of approximately 120 g, comprising: — camera lens, — an LCD display with a diagonal measurement of the screen of approximately 5 cm (2 inches), — a microphone, — a loudspeaker, — a processor, — an internal Li-ion battery, — an internal memory with a capacity of up to 8 GB, — a built-in (‘flip out’) USB connector, — an HDMI output, — a built-in CMOS image sen
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8525 , 8525 80 and 8525 80 99 . As the apparatus is only capable of recording video images, classification as a digital camera under CN code 8525 80 30 is excluded. The fact that the apparatus has no optical zoom function does not prevent its classification as video camera recorder. (see Case C-178/14, Vario Tek, ECLI:EU:C:2015:152, para. 17-29). Given its objective characteristics, the apparatus is a video camera recorder. Video files can be transferred and stored to the apparatus from an ADP machine and the apparatus is capable of performing this function autonomously without any modifications. Therefore, the apparatus is considered to be able to record video files from sources other than the incorporated television camera. (See Case C-178/14, Vario Tek, ECLI:EU:C:2015:152, para. 30-39). Classification under CN code 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera is consequently excluded. It is therefore to be classified under CN code 8525 80 99 as other video camera recorders. Documented CN 2026 code: 85258900, 8525. Commission 2026 transposition note: 8525 89 00 Modification of structure of heading 8525. Regulation to be repealed
26. Apr. 2016