Commission Implementing Regulation (EU) 2021/1368 of 6 August 2021 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2021/1368
• 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 article (so called clip camera lens) consisting of a lens made of glass in a plastic mounting equipped with a ‘clip-on’ attachment.

The article is designed to be used with single-lens cameras integrated in smartphones, tablets and other similar devices.

When the article is attached to the lens of the camera, by means of the clip-on attachment, it provides a wider field of view to the camera.

(See image)  ( *1 ) .

9002 11 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9002 and 9002 11 00 .

Due to its objective characteristics (presence of a clip-on attachment serving to attach to the lens of a single-lens camera), the article is intended to be used with an optical instrument (camera) as a lens system that faces an object and gives an image of it. Therefore, the article is an objective lens within the meaning of heading 9002 (see also the Harmonized System Explanatory Notes to heading 9002 , third paragraph).

The wording of CN code 9002 11 00 covers objective lenses for cameras, without specifying any particular type of camera, and does not exclude objective lenses for cameras integrated in other articles which themselves are not classified as cameras.

Therefore, the article is to be classified under CN code 9002 11 00 as an objective lens for cameras.

( *1 )   The image is purely for information.