Décisions officielles de classement tarifaire publiées par la Commission européenne
6 Règlements
A mobile, self-balanced, electrically powered machine, a so called ‘telepresence robot’. It consists of the following main components in a single housing with two wheels mounted on an axle: — an accelerometer and a gyroscope, — an electric motor, — a Bluetooth module, — a rechargeable battery. The article has a power connection for recharging the battery, a status light and a vertical telescopic pole with motorised height control. The pole has a detachable holder for a tablet computer (‘tablet’)
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 8428, 8428 90 and 8428 90 90 . The article merely moves the tablet and supplies it with electricity; it does not enable the tablet to perform operations other than that for which it is designed. Therefore it is neither adapting the tablet for a particular operation, nor increasing its range of operations, nor performing a particular service relative to the main function of the tablet (see judgment of 16 June 2011, Unomedical, C-152/10, EU:C:2011:402, paragraph 29, and see also the Harmonised System Explanatory Notes to heading 8473, second paragraph). Consequently, classification under heading 8473 as an accessory for use solely or principally with machines of headings 8470 to 8472 is excluded. Classification under heading 8479 or 8543 is excluded as the article performs several functions of machines referred to in the headings of Chapter 84 or 85 (Section XVI), such as a lifting and handling function (transporting and lifting or lowering a tablet), to provide current to a device and a communication function using the Bluetooth protocol. By virtue of note 3 to Section XVI, it is to be classified as being that apparatus which performs the principal function. The article is designed to transport and lift or lower a tablet and, consequently, this is its principal function within the meaning of note 3 to Section XVI. The other functions are ancillary. The article is therefore to be classified under CN code 8428 90 90 as other lifting, handling, loading or unloading machinery. Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7013 and 7013 99 00 . Classification under heading 7010 as bottles, flasks and other containers, of glass, of a kind used for the conveyance or packing of goods, is excluded, as the article is not commonly used commercially (see also the Harmonized System Explanatory Notes (HSEN) to heading 7010, first paragraph, HSEN to heading 7013, last paragraph, point (b), and also the Harmonized System classification opinion 3924.90/2). The article is therefore to be classified under CN code 7013 99 00 as other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. Documented CN 2026 code: 84289090, 70139900.
Bouteille à eau réutilisable
Le classement est déterminé par les règles générales 1 transparent, munie d’un bouchon à vis en acier ino et 6 pour l’interprétation de la nomenclature com xydable. Le bouchon est doté d’un joint torique in binée, ainsi que par le libellé des codes NC 7013 et térieur en silicone qui assure une fermeture étanche. 7013 99 00. La bouteille est pourvue d’une anse de transport Un classement dans la position 7010 parmi les bou attachée au bouchon et d’un manchon en silicone teilles, flacons et autres récipients de transport ou antidérapant amovible pour le confort d’utilisation. d’emballage, en verre, est exclu étant donné que l’ar La bouteille est d’une hauteur d’environ 220 mm et ticle n’est pas utilisé communément dans le com d’un diamètre de 60 mm. Le diamètre du col est merce [voir également les notes explicatives du sys d’environ 30 mm. La bouteille a une capacité allant tème harmonisé (NESH) relatives à la position 7010, jusqu’à 0,6 litre. premier paragraphe, les NESH relatives à la position 7013, dernier paragraphe, point b), ainsi que l’avis (*) Voir images. de classement du système harmonisé 3924.90/2]. Il convient dès lors de classer l’article sous le code NC 7013 99 00 parmi les autres objets en verre pour le service de la table, pour la cuisine, la toilette, le bureau, l’ornementation des appartements ou usages similaires. (*) Les images ont une valeur purement indicative.
23 oct. 2019
Item 1: Crackled-glass receptacle with three glass feet, of a height of approximately 9 cm, with, at the top, a circular opening of a diameter of approximately 7,5 cm. A candle can be placed in the receptacle. The receptacle is presented without a candle (See photograph A) (*)
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 7013 and 7013 99 00 The receptacle is not designed to hold a candle in a fixed position and, therefore, does not have the characteristics of a candlestick of heading 9405 Documented CN 2026 code: 70139900.
25 janv. 2002
Item 2: Three articles, put up in a set in a cardboard box for retail sale, consisting of: a colourless-glass receptacle, of a height of approximately 15 cm, with, at the top, a circular opening of a diameter of approximately 11 cm; a cylindrical candle, of a height of approximately 4,5 cm and a diameter of approximately 5 cm; and approximately 150 g of fine sand contained in a plastic bag. The candle is to be placed on the sand in the bottom of the receptacle (See photograph B) (*)
Classification is determined by the provisions of General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 7013 and 7013 99 00 The three articles fulfil the criteria for classification as goods put up in sets. The glass receptacle is the article, which give the set its essential character The receptacle is not designed to hold the candle in a fixed position and, therefore, does not have the characteristics of a candlestick of heading 9405 Documented CN 2026 code: 70139900.
25 janv. 2002
Item 3: ‘Musical snowstorm globe’, consisting of a mechanically-gathered-glass globe fixed to a plastic base containing a music- box. The globe is filled with a liquid and contains figurines and artificial snowflakes. When the globe is shaken, the flakes simulate a snowstorm.
Classification is determined by the provisions of General Rules 1, 3 (b) and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 7013, 7013 99 and 7013 99 00 Documented CN 2026 code: 70139900.
30 juil. 1997
Glass-fronted clip-frame, of dimensions 30 x 40 cm, consisting of a sheet of mechanically-gathered glass with worked edges, a sheet of printed paper, and a piece of hardboard to support the picture, all held together by four clips of base metal
Classification is determined by the provisions of General Rules 1, 3 (b) and 6 for the interpretation of the combined nomenclature and the wording of CN codes 7013 and 7013 99 00. The article is used for indoor decoration Documented CN 2026 code: 70139900.
4 sept. 1996
23 oct. 2019