pour appareils de prise de vues, pour projecteurs ou pour appareils photographiques ou cinématographiques d'agrandissement ou de réduction

2021/1368

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9002 and 9002 11 00 . Due to its objective characteristics (presence of a clip-on attachment serving to attach to the lens of a single-lens camera), the article is intended to be used with an optical instrument (camera) as a lens system that faces an object and gives an image of it. Therefore, the article is an objective lens within the meaning of heading 9002 (see also the Harmonized System Explanatory Notes to heading 9002 , third paragraph). The wording of CN code 9002 11 00 covers objective lenses for cameras, without specifying any particular type of camera, and does not exclude objective lenses for cameras integrated in other articles which themselves are not classified as cameras. Therefore, the article is to be classified under CN code 9002 11 00 as an objective lens for cameras. Documented CN 2026 code: 90021100.

2021/531

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(m) to Section XVI, note 2 (b) to Chapter 90 and by the wording of CN codes 9002 and 9002 11 00 . Classification under heading 8529 as a part suitable for use solely or principally with apparatus of headings 8525 to 8528 is excluded because the article is not essential for the function of the digital camera recorder. As the article allows objective lenses to be used with digital video camera recorders with a different attachment thread size, it increases the range of operations of the objective lenses. Therefore, the article is to be considered an accessory identifiable as suitable for use solely or principally with objective lenses of heading 9002 (see judgment of the Court of 16 June 2011, Unomedical, C-152/10, ECLI:EU: C:2011:402, paragraphs 29, 30 and 34). Consequently, classification under heading 8479 as a machine having an individual function, not specified or included elsewhere in Chapter 84, is excluded because the article is covered more specifically by a heading in another chapter of the Nomenclature (see also the Harmonized System Explanatory Notes to heading 8479 , second paragraph (b)). Therefore, the article is to be classified under CN code 9002 11 00 as an accessory for objective lenses of heading 9002 . Documented CN 2026 code: 90021100.