CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8528 FOR MONITORS AND PROJECTORS, NOT INCORPORATING TELEVISION RECEPTION APPARATUS; RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS.
GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 852871 FOR RECEPTION APPARATUS FOR TELEVISION, WHETHER OR NOT INCORPORATING RADIO-BROADCAST RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS: NOT DESIGNED TO INCORPORATE A VIDEO DISPLAY OR SCREEN.
CN CODE 85287115 FOR VIDEO TUNERS: APPARATUS WITH A MICROPROCESSOR-BASED DEVICE INCORPORATING A MODEM FOR GAINING ACCESS TO THE INTERNET, AND HAVING A FUNCTION OF INTERACTIVE INFORMATION EXCHANGE, CAPABLE OF RECEIVING TELEVISION SIGNALS (SO-CALLED SET-TOP BOXES WHICH HAVE A COMMUNICATION FUNCTION, INCLUDING THOSE INCORPORATING A DEVICE PERFORMING A RECORDING OR REPRODUCING FUNCTION, PROVIDED THAT THEY RETAIN THE ESSENTIAL CHARACTER OF A SET-TOP BOX WHICH HAS A COMMUNICATION FUNCTION).
ALSO CLASSIFIED IN ACCORDANCE WITH THE FOLLOWING:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) NOTE (3) AND (D) (1) TO HEADING 85.28. CNEN TO HEADINGS 85287111 TO 85287119 - VIDEO TUNERS.
EC JUDGEMENT C-288/09 AND C-289/09.
EC REGULATION 144/2012.