THE COLOUR LIQUID CRYSTAL DISPLAY (LCD) MONITOR IS CLASSIFIED TO COMMODITY CODE 8528510090 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR 1 HAS BEEN USED TO CLASSIFY THE LIQUID CRYSTAL DISPLAY MONTIOR BY THE TERMS OF HEADING 8528 AND ANY RELEVANT SECTION AND CHAPTER NOTES
GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES
CHAPTER NOTE (A)(1) TO HEADING 8528
MONITOR OF A KIND SOLELY OR PRINCIPALLY USED IN AN AUTOMATIC DATA PROCESSING SYSTEM OF HEADING 84.71
(1) THOSE MONITORS WHICH ARE CAPABLE OF ACCEPTING A SIGNAL ONLY FROM THE CENTRAL PROCESSING, UNIT OF AN AUTOMOTIVE DATA PROCESSING MACHINE AND, THEREFORE, ARE NOT ABLE TO REPRODUCE A COLOUR IMAGE FROM A COMPOSITE VIDEO SIGNAL WHOSE WAVEFORM CONFORMS TO A BROADCAST STANDARD (NTSC, SECAM, PAL, D-MAC ETC.) THEY ARE FITTED WITH CONNECTORS CHARACTERISTICS OF DATA PROCESSING SYSTEM (E.G. RS-232 INTERFACE, DIN OR SUB-D CONNECTORS) AND DO NOT HAVE AN AUDIO CIRCUIT. THEY ARE CONTROLLED BY SPECIAL ADAPTERS (E.G. MONOCHROME OR GRAPHICS ADAPTORS) WHICH ARE INTEGRAL IN THE CENTRAL PROCESSING UNIT OF THE AUTOMATIC DATA PROCESSING MACHINE.
CHAPTER NOTE 5(D)(V) TO HEADING 8471
(D) HEADING 84.71 DOES NOT COVER THE FOLLOWING WHEN PRESENTED SEPARATELY, EVEN IF THEY MEET ALL OF THE CONDITIONS SET FORTH IN NOTE (C).
(V) MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS
EUROPEAN COURT JUDGEMENT (C-376/07)
KAMINO INTERNATIONAL BV VS. STAATSSECRETARIS VAN FINANCIËN