Item 1: Video-sound installation consisting, essentially, of the following components: – 10 video reproducing apparatus of the digital-versatile-disc (DVD) type, – 10 projectors using matrix liquid- crystal-display (LCD) technology, of a kind also capable of displaying digital information generated by an automatic data-processing machine, – 10 single self-powered loudspeakers, mounted in their enclosures, and – 20 digital versatile discs (DVDs) containing recorded works of ‘modern art’ in the fo
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8521 and 8521 90 00, 8528, 8528 69 and 8528 69 10, 8518 and 8518 21 00 and 8523, 8523 49 and 8523 49 51. Classification under heading 9703 00 00 as a sculpture is excluded, as none of the individual components or the whole installation, when assembled, can be considered as a sculpture. The components have been slightly modified by the artist, but these modifications do not alter their preliminary function of goods of Section XVI. It is the content recorded on the DVD which, together with the components of the installation, provides for the ‘modern art’. The video-sound installation is neither composite goods, as it rather consists of individual components, nor goods put up in sets for retail sale within the meaning of General Rule 3(b). Consequently, the components of the installation are to be classified separately. The video reproducing apparatus are therefore to be classified under CN code 8521 90 00, the projectors under CN code 8528 69 10, the loudspeakers under CN code 8518 21 00 and the DVDs under CN code 8523 49 51. Documented CN 2026 code: 85219000, 85286200, 85182100, 85234910, 97030000, 9703, 8528, 8523. Commission 2026 transposition note: 8521 90 00 8528 62 00 8518 21 00 8523 49 10 9703 00 00 to be replaced by “9703” Modification of structure of headings 8528 and 8523.
11 août 2010