AN ASSEMBLY FOR AN IN-CAR ENTERTAINMENT AND NAVIGATION SYSTEM. MOUNTED IN A METAL CHASSIS. IT COMPRISES OF A PRINTED CIRCUIT BOARD WITH A TUNER/AMPLIFIER UNIT, AN IF (INTERFACE) AND CC (NAVIGATION) PCB CONTAINING A GPS UNIT, A SD CARD SLOT, BLUETOOTH ETC. THE ASSEMBLY DOES NOT HAVE A LCD SCREEN, BUT IS CONNECTED TO AN EXTERNAL MONITOR. THE WEIGHT OF THE UNIT IS LESS THAN 2.5 KG.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8526 - RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852691 - OTHER THAN RADAR APPARATUS; RADIO NAVIGATIONAL AID APPARATUS. CN CODE 85269120 - RADIO NAVIGATIONAL RECEIVERS. TARIC CODE 8526912020 - ASSEMBLY FOR GPS SYSTEM HAVING A POSITION DETERMINATION FUNCTION, WITHOUT DISPLAY, AND A WEIGHT OF NOT MORE THAN 2500 G. ALSO CLASSIFIED IN ACCORDANCE WITH: THE HSEN'S OF HEADING 8526 REFERS. TRIBUNAL DECISION [2012] UKFTT 562 (TC)