Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Commission Regulation (EC) No 295/2009 of 18 March 2009 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 295/2009 of 18 March 2009 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A set put up for retail sale consisting of a digital apparatus in its own housing for the recording and reproducing of sound and images in various formats, capable of receiving data from various sources (for example, satellite television receivers, automatic data-processing machines, video camera recorders) and of various elements such as connector cables, a CD-ROM, a manual, screws and a screwdriver. The apparatus incorporates a printed circuit board with active and passive elements (necessary for sound and video recording and reproducing), including a microprocessor. It is equipped with the following interfaces: — a USB port, — VGA, and — audio and video ports. It is also equipped with control buttons (power, play, pause, volume) and an infrared receiver for a remote control. The apparatus is designed to incorporate a hard disk. 8521 90 00 Classification is determined by General Rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Section XVI and by the wording of CN codes 8521 and 8521 90 00 . Since the apparatus has all the necessary electronics for the performance of the functions of heading 8521 , except for the hard disk, and since these components, even in the absence of the hard disk, cannot be used for any other functions than for the recording and reproducing of sound and images, it is to be considered as having, by virtue of General Rule 2(a), the essential character of a complete or finished product of heading 8521 . Therefore the fact that the apparatus does not incorporate a hard disk does not prevent its classification as a complete or finished product. Classification under heading 8522 as a part suitable for use solely or principally with an apparatus of heading 8521 is therefore excluded. Accordingly, the apparatus is to be classified under heading 8521 as a video recording or reproducing apparatus. The screwdriver is to be classified with the apparatus, for the assembly or maintenance thereof, by virtue of Additional Note 1 to Section XVI.
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