Item 3: Apparatus consisting of an AM/FM radio-broadcast receiver, a multi-channel amplifier, a digital sound-processor, and circuitry for video/sound synchronisation. It is designed for the purposes of home entertainment, since it can receive signals from various sources (e.g., DVD-player, satellite tuner, cassette-player, video recorder), and is presented with a remote control. The signals are decoded by digital-to- analogue converters before being amplified.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8527 and 8527 99 00. Within the meaning of Note 3 to Section XVI, the component which provides the principal function of the composite machine is the radio-broadcast receiver. The amplification and processing of sound are considered to be secondary functions compared with reception for radio- broadcasting. Since the video related function only synchronises the sound and the video signals, the product remains classified in heading 8527. Consequently, the composite machine is classified as radio-broadcast reception apparatus under CN code 8527 99 00. Documented CN 2026 code: 85279900.
26 abr 2005