aus Kunststoff oder aus Aluminium

2023/2491

Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 9620 00 and 9620 00 91. The product is composite goods, within the meaning of GIR 3(b), consisting of different components which are adapted one to the other and are mutually complementary to form a whole. In accordance with that rule, it is to be classified as if it consisted of the component which gives the essential character to the product. (See also the Harmonized System Explanatory Notes to GIR 3(b), (IX).) The main components of the product, namely the tripod classified under heading 9620 and the ring lamp classified under heading 9405 , are intended to be used together to optimise the performance of vlogging. Stability provided by the tripod and illumination provided by the ring lamp are of equal importance with regard to the activity of vlogging. It is therefore not possible to determine the component which gives the essential character to the product. The product is consequently to be classified by application of GIR 3(c), under the heading which occurs last in numerical order among those which equally merit consideration. The product is, therefore, to be classified under CN code 9620 00 91 , as a tripod of plastics. Documented CN 2026 code: 96200091.