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 > Elektrische Maschinen, Apparate und Geräte, mit eigener Funktion, in diesem Kapitel anderweit weder genannt noch inbegriffen
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.
C-58/14
11 Jun 2015Hauptzollamt Hannover v Amazon EU Sàrl
On those grounds, the Court (Seventh Chamber) hereby rules: The Combined Nomenclature in 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 861/2010 of 5 October 2010, must be interpreted as meaning that a reading device for electronic books which has a translation or dictionary function must, where that function is not its principal function, that being a matter for the national court to ascertain, be classified under subheading 8543 70 90 and not under subheading 8543 70 10. [Signatures] ( *1 ) Language of the case: German.
C‑666/13
20 Nov 2014Rohm Semiconductor GmbH v Hauptzollamt Krefeld
On those grounds, the Court (Eighth Chamber) hereby rules: 1. The Combined Nomenclature in Annex 1 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 1832/2002 of 1 August 2002 must be interpreted as meaning that modules, each consisting of the interconnection of a light emitting diode, a photo-diode and a number of other semiconductor devices, and which may be used as infrared transmitters/receivers where their electricity supply derives from the devices in which they are incorporated, come under CN heading 8543. 2. The Combined Nomenclature in Annex 1 to Regulation No 2658/87, as amended by Regulation No 1832/2002 must be interpreted as meaning that modules such as those at issue in the main proceedings incorporated in devices for the mechanical or electrical functioning of which they are not necessary, do not constitute parts for the purposes of subheading 8543 90 80 of that nomenclature, but do come under subheading 8543 89 95 of that nomenclature, relating to other electrical machines and apparatus having individual functions, not specified or included elsewhere in Chapter 85 of that nomenclature. [Signatures] ( *1 ) Language of the case: German.
C-666/13
20 Nov 2014Rohm Semiconductor GmbH contre Hauptzollamt Krefeld
On those grounds, the Court (Eighth Chamber) hereby rules: 1. The Combined Nomenclature in Annex 1 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 1832/2002 of 1 August 2002 must be interpreted as meaning that modules, each consisting of the interconnection of a light emitting diode, a photo-diode and a number of other semiconductor devices, and which may be used as infrared transmitters/receivers where their electricity supply derives from the devices in which they are incorporated, come under CN heading 8543. 2. The Combined Nomenclature in Annex 1 to Regulation No 2658/87, as amended by Regulation No 1832/2002 must be interpreted as meaning that modules such as those at issue in the main proceedings incorporated in devices for the mechanical or electrical functioning of which they are not necessary, do not constitute parts for the purposes of subheading 8543 90 80 of that nomenclature, but do come under subheading 8543 89 95 of that nomenclature, relating to other electrical machines and apparatus having individual functions, not specified or included elsewhere in Chapter 85 of that nomenclature. [Signatures] ( *1 ) Language of the case: German.
2017/635
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(s) to Chapter 39, note 2(b) to Section XVI, and by the wording of CN codes 8543 , and 8543 90 00 . The user would not put an e-cigarette into the mouth without the presence of the mouthpiece and the stream of mist would not be released without activating the atomiser via the mouthpiece. Therefore, the cartridge with the specially shaped upper part is an essential part to the operation of the e-cigarette and not a simple container made of plastics. Classification under heading 3926 as an article of plastics is therefore excluded. According to the Harmonized System Classification Opinion 8543 70/5, a complete e-cigarette is to be classified as another electrical machine or apparatus under subheading 8543 70 . Consequently, the cartridge is to be classified under CN code 8543 90 00 as parts of electrical machines and apparatus, having individual functions, not specified or included elsewhere in that chapter. Documented CN 2026 code: 85439090, 8543, 854370. Commission 2026 transposition note: 8543 90 90 Modification of structure of heading 8543. “Harmonized System Classification Opinion 8543 70/5” to be replaced by “Harmonized System Classification Opinion 8543.40/1” “subheading 8543 70” to be replaced by “subheading 8543.40”
1204/2011
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 8543 and 8543 90 00. As the intense pulse light generated by the flash lamp is not a laser beam, classification under heading 9013 as a laser is excluded. Given its characteristics and objective properties, namely its construction of an electronic nature, the device is not similar to an interchangeable tool (see note 1(o) to Section XVI). The device when working in conjunction with the "base unit" is identifiable as a working machine which performs an individual function not specified or included elsewhere in Chapter 85. The device is essential for the functioning of the machine as the machine cannot function without it. The device is therefore to be classified under CN code 8543 90 00 as a part of other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. Documented CN 2026 code: 85439090, 8543. Commission 2026 transposition note: 8543 90 90 Modification of structure of heading 8543.
1204/2011
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 8543 and 8543 90 00. As the laser is specifically designed for generating laser light with certain pulse widths and spot sizes, the device is adapted to perform a specific function. When working in conjunction with the "base unit", the device is identifiable as a working machine which performs an individual function not specified or included elsewhere in Chapter 85. Classification under heading 9013 as a laser is therefore excluded (see also HS Explanatory Note to heading 9013 (2), fourth paragraph). Given its characteristics and objective properties, namely its construction of electronic nature, the device is not similar to an interchangeable tool (see note 1(o) to Section XVI). The device is essential for the functioning of the machine as the machine cannot function without it. The device is therefore to be classified under CN code 8543 90 00 as a part of other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. Documented CN 2026 code: 85439090, 8543. Commission 2026 transposition note: 8543 90 90 Modification of structure of heading 8543.