Commission Implementing Regulation (EU) 2019/647 of 15 April 2019 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2019/647
• 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 audio apparatus (so-called ‘soundbar’) for sound reproduction of audio files of various formats from various interfaces. Its overall dimensions are approximately 110 × 14 × 7 cm.

The apparatus is equipped with:

—

Ethernet interface,

—

Bluetooth and WiFi network connectivity,

—

digital optical input and RCA line inputs and outputs,

—

two USB ports, of which one is mini and for product servicing.

The apparatus can be used with another sound reproducing apparatus or with a television apparatus. It can also reproduce audio files stored on the USB flash memory or an internet radio. It is designed to create surround sound and stereo effects.

8519 81 45

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of the CN codes 8519 , 8519 81 and 8519 81 45 .

The apparatus combines the function of a loudspeaker of heading 8518 (when used in connection with another sound reproducing apparatus or with a television apparatus) and a function of a sound reproducing apparatus of heading 8519 (when reproducing audio files from a USB flash memory or from an internet radio).

As the apparatus also performs a sound reproducing function, classification under heading 8518 is excluded.

Since the apparatus is supplied with a USB connection, it means that it is using semiconductor media. Therefore, the product is to be classified under CN code 8519 81 45 as ‘other sound reproducing apparatus using semiconductor media’.