Commission Implementing Regulation (EU) 2017/1971 of 26 October 2017 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2017/1971
• 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

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 electronic apparatus (so-called ‘Solid State Drive (SSD)’) with dimensions of approximately 100 × 70 × 7 mm, a 2,5 inch form factor and a storage capacity of 128 GB.

It is a semiconductor based electronic storage device, built on solid state architecture, with flash memory to store non-volatile data and Dynamic Random Access Memory (DRAM).

It has a Serial Advanced Technology Attachment (SATA) interface which permits integration in an automatic data-processing machine and is used as an internal data storage device.

(see image)  ( *1 )

8471 70 98

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 5 (C) to Chapter 84 and by the wording of CN codes 8471 , 8471 70 and 8471 70 98 .

Its objective characteristics such as the SATA interface, size and form factor are characteristics of a device of a kind used principally in an automatic data-processing machine, it is directly connectable to the central processing unit, and it is able to accept or deliver data in a form which can be used by the system. Classification under heading 8523 as solid state non-volatile storage device is therefore excluded.

Consequently, the device is to be classified under CN code 8471 70 98 as other storage units for automatic data-processing machines.

( *1 )   The image is purely for information.