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 453/2014 of 29 April 2014 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 apparatus (so-called ‘TV simulator’) in a plastic housing with a transparent cover on the front and with dimensions of approximately 8 × 7 × 6 cm.
The apparatus is equipped with four LEDs for generating light, a quartz crystal, a dusk sensor, a timer, an operating mode display and control buttons. It is presented with a power supply.
The apparatus simulates a television set that is switched on, by generating random flickering light of varying intensity and colour during a pre-programmed period of time. It gives the impression that there are people present in the house with the purpose of deterring burglars.
9405 40 39
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405 , 9405 40 and 9405 40 39 .
The function of the apparatus is to generate random flickering light solely with the purpose of simulating a television set that is switched on. As the random flickering light does not serve any signalling purpose, classification under heading 8531 as visual signalling apparatus is excluded (see also the Harmonised System Explanatory Notes to heading 8531 , first paragraph).
As the article has all the objective characteristics of a lighting fitting of heading 9405 , it is to be classified under CN code 9405 40 39 as other electric lamps and lighting fittings of plastics.
Cite this act
Commission Implementing Regulation (EU) No 453/2014 of 29 April 2014 concerning the classification of certain goods in the Combined Nomenclature (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32014R0453
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