Commission Implementing Regulation (EU) No 103/2012 of 7 February 2012 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 103/2012
• 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)

A modular screen panel (so-called "LED wall") comprising several modules made of tiles, each tile measuring approximately 38 × 38 × 9 cm.

Each tile contains red, green and blue light emitting diodes and has a resolution of 16 × 16 pixels, a dot pitch of 24 mm, a brightness of 2 000 cd/m 2 and a refresh rate of more than 300 Hz. They also contain drive electronics.

The panel is presented together with a processing system comprising:

—

a video processor accepting various signal inputs (such as CVBS, Y/C, YUV/RGB, (HD-)SDI or DVI) and allowing the scaling of an image/video to the screen panel size, and

—

a signal processor allowing the pixel mapping of the input signal to the screen panel.

The processed signal is sent from the signal processor to a data distributor using optical fibre cables. The data distributor sends in turn the data to the various tiles of the screen panel.

The panel is not designed for viewing at close distance. It is used for sport/entertainment events, retail signage, etc.

8528 59 80

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4 to Section XVI and by the wording of CN codes 8528 , 8528 59 and 8528 59 80 .

The modular screen panel and the video processing system are considered to be a functional unit within the meaning of Note 4 to Section XVI as they constitute individual components, interconnected by electric cables or other devices, intended to contribute together to a clearly defined function.

The unit is capable of displaying video images from various sources, which is an individual function specified in heading 8528 .

Given that the unit is capable of displaying different types of video, it cannot be considered as an electrical apparatus for signalling purposes using visual indication. Classification under heading 8531 as an indicator panel is therefore excluded (see also the HS Explanatory Notes to heading 8531 , (D)).

The unit is therefore to be classified under CN code 8528 59 80 as other colour monitors.