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.
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Commission Implementing Regulation (EU) No 1156/2013 of 14 November 2013 concerning the classification of certain goods in the Combined Nomenclature
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.
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
Description of the goods
Classification
(CN code)
Reasons
(1)
(2)
(3)
An incomplete colour television of the liquid crystal display (LCD) type, without a so-called ‘tuner’, with a diagonal measurement of the screen of approximately 81 cm (32 inches) and with dimensions (without stand) of approximately 75 × 44 × 5 cm with:
—
a native resolution of 1 920 × 1 080 pixels,
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an aspect ratio of 16:9,
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a pixel pitch of 0,369 mm,
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two loudspeakers of 10 W,
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power and control buttons, including channel selection buttons,
—
a slot for incorporating a so-called ‘tuner’ in the form of a module comprising radio frequency circuits (RF block), intermediate frequency circuits (IF block) and demodulation circuits (DEM block). After incorporation of the tuner module the apparatus can receive digital television signals.
It is equipped with the following video interfaces:
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two HDMI,
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a composite IN,
—
a component IN.
The apparatus is also equipped with a MPEG decoder for decompressing digital video signals and with electronics for controlling the channel selection (tuning) and memorisation.
It has a fixed stand without tilt and swivel mechanism and is presented with a remote control.
8528 72 40
Classification is determined by the provisions of general rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528 , 8528 72 and 8528 72 40 .
Given its objective characteristics, namely the slot for the insertion of a so-called ‘tuner’, the presence of a MPEG decoder and electronics for controlling the channel selection (tuning) and memorisation, the apparatus has the essential character of a complete reception apparatus for television. Consequently, classification under subheadings 8528 51 or 8528 59 as a monitor is excluded.
The apparatus is therefore to be classified under CN code 8528 72 40 as a reception apparatus for television with a screen of the liquid crystal display (LCD) technology.
Cite this act
Commission Implementing Regulation (EU) No 1156/2013 of 14 November 2013 concerning the classification of certain goods in the Combined Nomenclature (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32013R1156
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