Item 1: Heartbeat measuring equipment consisting of: — a heartbeat sensor and a wireless transmitter, incorporated in a chest strap, — a heart rhythm monitoring device incorporating a wireless receiver and a watch, with control buttons and an opto-electronic display, which can be worn on the wrist, — a bracket for fixing the heart rhythm monitoring device to the handle bars of a bicycle. The heartbeats are captured by the sensor and the corresponding data is transmitted wirelessly to the monitor
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 3 to Chapter 90 and by the wording of CN codes 9031, 9031 80 and 9031 80 38. The heartbeat sensor and the heart rhythm monitoring device are intended to contribute together to a clearly defined function within the meaning of note 3 to Chapter 90 in conjunction with note 4 to Section XVI as the sensor captures the heartbeats and sends the signals to the monitoring device for processing and displaying. The equipment is composite goods made up of components classified under Chapter 90 (measuring or checking device) and Chapter 91 (watch). By virtue of rule 3(b) it is to be classified as if it consisted of the component which gives the equipment its essential character. Given the equipment’s objective characteristics, namely the preponderance of components with the heartbeat measuring and monitoring function, the essential character of the equipment is given by the measuring components. The clock function of the equipment is ancillary to its function as a measuring apparatus since an apparatus for performing measurements based on time (heartbeats per minute) relies on a clock for establishing the time comparison when processing the measurement. Consequently, classification under heading 9102 as a watch is excluded. Classification under heading 9018 as a medical instrument or appliance is also excluded as the apparatus is generally not used in medical professional practice (see also the first paragraph of the Harmonised System Explanatory Notes (HSEN) to heading 9018). Performing a measurement in relation to a time factor (determination of the heart rhythm or heartbeats per minute) is not counting a total number of units of any kind (see also the HSEN to heading 9029, point (A)). Consequently, classification under subheading 9029 10 00 as revolution counters, production counters, taximeters, milometers, pedometers and the like is excluded. The determination of the heart rhythm (heartbeats per minute) is not the determination of the speed of revolution or the linear speed (see also the HSEN to heading 9029, point (B)). Consequently, classification under subheading 9029 20 as speed indicators and tachometers is also excluded. The equipment is therefore to be classified under CN code 9031 80 38 as other electronic measuring or checking instruments, appliances and machines not specified or included elsewhere in Chapter 90. Documented CN 2026 code: 90318080, 9031. Commission 2026 transposition note: 9031 80 80 Modification of structure of heading 9031.
26 nov. 2013