MACHINERY AND MECHANICAL APPLIANCES > ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES > Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
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.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
C-810/18
30 Apr 2020DHL Logistics (Slovakia) spol. s r. o. v Finančné riaditeľstvo Slovenskej republiky
On those grounds, the Court (Seventh Chamber) hereby rules: The Combined Nomenclature set out 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, in the versions resulting, successively, from Commission Regulation (EC) No 1031/2008 of 19 September 2008, Commission Regulation (EC) No 948/2009 of 30 September 2009, Commission Regulation (EU) No 861/2010 of 5 October 2010, Commission Regulation (EU) No 1006/2011 of 27 September 2011 and Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012, must be interpreted as meaning that digital video camera recorders having a dual function, that is to say, to capture and record both still images and sequences of video, come under subheading 85258091 of the Combined Nomenclature as ‘video camera recorders’, even though, with regard to sequences of video, those cameras allow such sequences to be captured and recorded only with an image resolution quality lower than 800 × 600 pixels, provided that the principal function of those digital video camera recorders is to capture and record such sequences, this being a matter which it is for the referring court to ascertain. [Signatures] ( *1 ) Language of the case: Slovak.
C-372/17
13 Sept 2018Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
Judgment of the Court (Ninth Chamber) of 13 September 2018.#Vision Research Europe BV v Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond.#Reference for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Volatile-memory camera, meaning that recorded images are deleted when the camera is switched off or when new images are captured — Combined Nomenclature — Subheadings 8525 80 19 and 8525 80 30 — Explanatory Notes — Interpretation — Implementing Regulation (EU) No 113/2014 — Interpretation — Validity.#Case C-372/17.
C-435/15 and C-666/15
22 Mar 2017GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond
Judgment of the Court (Ninth Chamber) of 22 March 2017.#GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond.#References for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Video Camera Recorders — Combined Nomenclature — Subheadings 8525 80 30, 8525 80 91 and 8525 80 99 — Explanatory notes — Interpretation — Implementing Regulations (EU) Nos 1249/2011 and 876/2014 — Interpretation — Validity.#Joined Cases C-435/15 and C-666/15.
2016/2223
This item is a cylindrical digital microscope (approximately 10 × 3 cm), equipped with four light-emitting diodes, a CMOS image sensor, and a USB cable for connection to an automatic information processing machine. Lacking an onboard recording function, it allows observation of samples with magnifications from 10× to 200× and transmits still images or videos to a computer where they are stored via software. It is classified under optical instruments and microphotography devices (generally heading 9011 or 9012 depending on interpretation), subject to electrical safety standards, CE marking, and REACH regulations for electronic components.
2016/1761
This article describes a portable battery-powered video inspection instrument comprising a control unit with a 9 cm LCD screen, a joystick, a recording device, a memory card slot, a 3-meter flexible cable with a camera and lighting LEDs. Designed for technical inspection of difficult-to-access cavities, it enables real-time capture, recording, and visualization of video images. Typically classified as an endoscopic or industrial video inspection device (Chapter 90), it is subject to REACH regulation, electrical safety requirements, CE marking, and electromagnetic compatibility (EMC).
2016/664
Portable battery-operated device designed exclusively for capturing and recording videos (without still photography), equipped with a lens, a 5 cm LCD screen, a microphone, a speaker, a processor, a Lithium-ion battery, internal memory (up to 8 GB), an integrated USB connector, an HDMI output, and a CMOS sensor. Featuring digital zoom and HD video recording (1280 × 720 px, 30 fps, up to 2 hours), it also offers removable storage via USB. Classified under portable video recording devices, it complies with CE standards (safety, electromagnetic compatibility, RoHS, WEEE) and, depending on composition, with REACH regulations.