Décisions officielles de classement tarifaire publiées par la Commission européenne
4 Règlements
Item 1: Semiconductor component (so-called ‘LED module’) comprising a LED chip connected in parallel with a Zener protection diode, presented in a plastic housing with a domed transparent plastic cover, with dimensions of approximately 7 × 7 × 5 mm, without connecting pads. The physical construction of the component is indivisible in the sense that, although some of the elements could theoretically be removed and replaced, this would be a long and delicate task which would be uneconomic under no
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 8 to Chapter 85 and by the wording of CN codes 8541, 8541 40 and 8541 40 10. As the LED chip and the protection diode are combined to all intents and purposes indivisibly and the protection diode is only used for protecting the LED chip against overvoltage, the module's characteristics and properties as a light-emitting diode of heading 8541 are therefore not fundamentally altered. Consequently, by application of note 8 to Chapter 85, last paragraph, classification of the component under heading 9405 is excluded. The component is therefore to be classified under CN code 8541 40 10 as light-emitting diodes. Documented CN 2026 code: 85414100, 8541. Commission 2026 transposition note: 8541 41 00 Modification of structure of heading 8541. “note 8 to Chapter 85” to be replaced by “Note 12 to Chapter 85”
25 sept. 2014
Item 2: Semiconductor component comprising a LED module mounted by soldering on a metal-core printed circuit board, with a height of approximately 7 mm and a diameter of approximately 21 mm. The LED module comprises a LED chip connected in parallel with a Zener protection diode, presented in a plastic housing with a domed transparent plastic cover. The metal-core printed circuit board is specifically designed as a heat sink; it contains soldering pads for connecting the power supply and is shape
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 8 to Chapter 85 and by the wording of CN codes 8541, 8541 40 and 8541 40 10. Although the component comprises a LED module and a printed circuit board which can be disassembled, the function of the component remains the same as that of the LED module alone. The sole function of the metal-core printed circuit board is dissipating heat (heat sink) as the printed circuit does not provide any interconnections with other components but only allows a better thermal transfer from the LED module to the surrounding media. The component is thus to be classified as a LED module alone. As the LED chip and the protection diode are combined to all intents and purposes indivisibly and the protection diode is only used for protecting the LED chip against overvoltage, the module's characteristics and properties as a light-emitting diode of heading 8541 are therefore not fundamentally altered. Consequently, by application of note 8 to Chapter 85, last paragraph, classification of the component under heading 9405 is excluded. The component is therefore to be classified under CN code 8541 40 10 as light-emitting diodes. Documented CN 2026 code: 85414100, 8541. Commission 2026 transposition note: 8541 41 00 Modification of structure of heading 8541. “note 8 to Chapter 85” to be replaced by “Note 12 to Chapter 85”
25 sept. 2014
Item 3: Semiconductor component (so-called ‘LED package’) comprising four LED chips, each one connected in parallel with a Zener protection diode, presented in a plastic housing with a transparent glass window on top and eight contact pads on the back, with dimensions of approximately 6 × 5 × 1 mm. The physical construction of the component is indivisible in the sense that, although some of the elements could theoretically be removed and replaced, this would be a long and delicate task which wou
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 8 to Chapter 85 and by the wording of CN codes 8541, 8541 40 and 8541 40 10. As the LED chips and the protection diodes are combined to all intents and purposes indivisibly, and the protection diodes are only used for protecting the LED chips against overvoltage, independently of the number of LED chips, the component's characteristics and properties as a light-emitting diode of heading 8541 is therefore not fundamentally altered. Consequently, by application of note 8 to Chapter 85, last paragraph, classification of the component under heading 9405 is excluded. The component is therefore to be classified under CN code 8541 40 10 as light-emitting diodes. Documented CN 2026 code: 85414100, 8541. Commission 2026 transposition note: 8541 41 00 Modification of structure of heading 8541. “note 8 to Chapter 85” to be replaced by “Note 12 to Chapter 85”
25 sept. 2014
Item 4: Semiconductor component (so-called ‘LED array’) comprising 156 LED chips presented in a circular plastic housing with a transparent plastic cover and two electrical contact pads on top and a metallic heat sink on the back, with a height of approximately 2 mm and a diameter of approximately 49 mm. The physical construction of the component is indivisible in the sense that, although some of the elements could theoretically be removed and replaced, this would be a long and delicate task whi
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 8 to Chapter 85 and by the wording of CN codes 8541, 8541 40 and 8541 40 10. As the component is only composed of LED chips which are combined to all intents and purposes indivisibly, independently of the number of LED chips, the component still falls within heading 8541. Consequently, by application of note 8 to Chapter 85, last paragraph, classification of the component under heading 9405 is excluded. The component is therefore to be classified under CN code 8541 40 10 as light-emitting diodes. Documented CN 2026 code: 85414100, 8541. Commission 2026 transposition note: 8541 41 00 Modification of structure of heading 8541. “note 8 to Chapter 85” to be replaced by “Note 12 to Chapter 85”
25 sept. 2014