Commission Implementing Regulation (EU) No 603/2011 of 20 June 2011 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 603/2011
• Articles: 4

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.

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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

An article specifically designed to be mounted into the signalling equipment of a specific model of a motor vehicle.

The article is in the form of two interconnected printed circuit assemblies, each containing passive components (capacitors and resistors) and active components (diodes, light emitting diodes (LEDs), transistors and integrated circuits). One assembly is equipped with an interface for connecting to the motor vehicle light system.

The LEDs provide the signalling effect.

( *1 ) See image

8512 90 90

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI and by the wording of CN codes 8512 , 8512 90 and 8512 90 90 .

As the article consists of printed circuit assemblies (see the CN Explanatory Notes to subheading 8443 99 10 covering electronic assemblies), it does not fulfil the conditions for semiconductor devices and electronic integrated circuits (see Note 8 to Chapter 85). Consequently, classification under headings 8541 and 8542 is excluded.

As the article is not complete, but specifically designed to be used, together with other components such as the lens, in the signalling equipment of a motor vehicle, classification under CN code 8512 20 00 is excluded.

The article is therefore to be classified as a part of electrical lighting or signalling equipment of a kind used for motor vehicles under CN code 8512 90 90 .

( *1 )   The image is purely for information.