Commission Implementing Regulation (EU) No 275/2013 of 19 March 2013 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 275/2013
• 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 liquid crystal display (LCD) module with a diagonal measurement of the screen of approximately 11 cm (4,3 inches) and a resolution of 480 × 272 pixels, in a frame, equipped with printed circuits for pixel addressing and a backlight.

The module is designed to be incorporated in different products falling under Chapter 85, for example, media players or radio receivers, which may be classified under different headings, such as 8519 , 8521 , 8527 or 8528 .

8548 90 90

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(c) to Section XVI and by the wording of CN codes 8548 , 8548 90 , 8548 90 90 .

Since the module can be incorporated into apparatus classified, for example, under headings 8519 , 8521 , 8527 or 8528 , it is not suitable for use solely or principally with the apparatus of heading 8519 or 8521 or for use solely and principally with the apparatus of headings 8525 to 8528 . Consequently, classification under headings 8522 and 8529 is excluded.

The module is therefore to be classified under CN code 8548 90 90 as electrical parts of machinery or apparatus, not specified or included elsewhere in Chapter 85.