MASCHINEN, APPARATE, MECHANISCHE GERATE UND ELEKTROTECHNISCHE WAREN, TEILE DAVON > ELEKTRISCHE MASCHINEN, APPARATE, GERÄTE UND ANDERE ELEKTROTECHNISCHE WAREN, TEILE DAVON; TONAUFNAHME- ODER TONWIEDERGABEGERÄTE, BILD- UND TONAUFZEICHNUNGS- ODER -WIEDERGABEGERÄTE, FÜR DAS FERNSEHEN, TEILE UND ZUBEHÖR FÜR DIESE GERÄTE > Flachbildschirmmodule, auch berührungsempfindliche Bildschirme enthaltend
This chapter does not cover: electrically warmed blankets, bed pads, etc. (heading 6301), glass of heading 7011 or 7014, furniture of Chapter 94, or toys/games of Chapter 95. Note 2 (Parts): Parts suitable for use solely or principally with a particular kind of article are classified with that article; parts equally suitable for two or more articles of this chapter are classified in heading 8538 or 8548. Heading 8523 covers all media for the recording of sound or other phenomena, including unrecorded media, and also covers recorded media such as software, data, sound recordings, and digital content regardless of whether the recording is permanent or temporary. Heading 8542 covers monolithic integrated circuits (MICs), hybrid integrated circuits (HICs), and electronic microassemblies. Printed circuit assemblies consisting of one or more printed circuits of heading 8534 with mounted components are classified in heading 8534 if they do not form a complete article, otherwise they follow the relevant heading for the complete article.
1. This Section does not cover: (a) transmission or conveyor belts or belting of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of vulcanised rubber other than hard rubber, for technical uses (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of furskin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or Section XV); (d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV); (e) transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116, except unmounted worked sapphires and diamonds for styli (heading 8522); (g) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (h) drill pipe (heading 7304); (ij) endless bands of metal wire or strip (Section XV); (k) articles of Chapter 82 or 83; (l) articles of Section XVII; (m) articles of Chapter 90; (n) clocks, watches or other articles of Chapter 91; (o) interchangeable tools of heading 8207 or brushes of a kind used as parts of machines (heading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part; (p) articles of Chapter 95; (q) typewriter or similar ribbons, whether or not on spools or in cartridges (heading 9612), or monopods, bipods, tripods and similar articles of heading 9620. 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading, are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate; however, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole is to be classified in the heading appropriate to that function. 5. For the purposes of these Notes, the expression 'machine' means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
274/2013
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI, Note 2(f) to Section XVII and by the wording of CN codes 8529, 8529 90 and 8529 90 92. As the module does not have any video signal processing components, classification as an incomplete monitor under heading 8528 is excluded. The module is not classifiable in heading 8531, because it is not considered to be an electrical visual signalling apparatus of heading 8531 or a part of such an apparatus in view of its characteristics (see also the HS Explanatory Notes to heading 8531). The module comprises a backlight unit, LED driver circuit and printed circuit boards with control electronics for pixel addressing only. Consequently, classification under heading 9013 is excluded (see also the HS Explanatory Notes to heading 9013 (1)). As the module is designed for displaying video signals it is a part classifiable under heading 8529 (see also the CN Explanatory Notes to subheading 8529 90 92). It is therefore to be classified under CN code 8529 90 92 as a part suitable for use solely or principally with the apparatus of heading 8528. Documented CN 2026 code: 8524. Commission 2026 transposition note: 8524 Introduction of new heading 8524 that now covers Flat panel display modules.
300/2012
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7020 00 and 7020 00 10. The presence of the stand is not indispensable for the functioning of a television set of heading 8528. Classification under heading 8529 as a part suitable for use solely or principally with the apparatus of headings 8525 to 8528 is therefore excluded. The stand is therefore to be classified according to the constituent material which gives it its essential character (glass). The article is therefore to be classified under CN code 7020 00 10 as other articles of glass of fused silica. Documented CN 2026 code: 8529, 8525, 8528, 8524. Commission 2026 transposition note: “under heading 8529 as a part suitable for use solely or principally with the apparatus of headings 8525 to 8528” to be replaced by ”under heading 8529 as a part suitable for use solely or principally with the apparatus of headings 8524 to 8528”
1202/2011
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI and by the wording of CN codes 8529, 8529 90 and 8529 90 92 and TARIC code 8529909244. As the LCD module is equipped with “source drivers IC” which are more than electrical connections (i.e. for the supply of power), classification under heading 9013 as active matrix liquid crystal devices is excluded (see also the HS Explanatory Notes to heading 9013 (1)). As the module consists of a TFT liquid crystal layer sandwiched between two sheets of glass and equipped with control electronics for pixel addressing used in the manufacture of monitors or reception apparatus for television of heading 8528, it is considered to be a part for use solely or principally with apparatus of heading 8528 under CN code 8529 90 92. The product is therefore to be classified under TARIC code 8529909244 as an LCD module solely consisting of one or more TFT glass or plastic cells, not combined with touch screen facilities, with or without backlight unit, with or without inverters and one or more printed circuit boards with control electronics for pixel addressing only. Documented CN 2026 code: 8524. Commission 2026 transposition note: 8524 Introduction of new heading 8524 than now covers Flat panel display modules.