Commission Implementing Regulation (EU) 2023/2491 of 8 November 2023 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2023/2491
• 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)

A so-called ‘vlogging kit with ring light’, made of plastics, consisting of the following components:

—

a LED ring lamp with an external diameter of approximately 25 cm,

—

a tripod with ball head, equipped with a universal, flexible phone clip,

—

a power supply via USB,

—

an inline control equipped with an on/off button, for adjusting the brightness and colour temperature of the light,

—

a Bluetooth controller for the wireless control of the smartphone.

The tripod with the phone clip is designed to hold a smartphone and to ensure stability of the smartphone camera at the desired position. The ring lamp provides an optimal illumination by adjusting the brightness and colour temperature of the light and by preventing shadows on human faces.

The product is used for a vlogging setup to achieve an optimal performance while making videos, streams and selfies.

(See image)  ( *1 )

9620 00 91

Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 9620 00 and 9620 00 91 .

The product is composite goods, within the meaning of GIR 3(b), consisting of different components which are adapted one to the other and are mutually complementary to form a whole. In accordance with that rule, it is to be classified as if it consisted of the component which gives the essential character to the product. (See also the Harmonized System Explanatory Notes to GIR 3(b), (IX).)

The main components of the product, namely the tripod classified under heading 9620 and the ring lamp classified under heading 9405 , are intended to be used together to optimise the performance of vlogging. Stability provided by the tripod and illumination provided by the ring lamp are of equal importance with regard to the activity of vlogging. It is therefore not possible to determine the component which gives the essential character to the product.

The product is consequently to be classified by application of GIR 3(c), under the heading which occurs last in numerical order among those which equally merit consideration.

The product is, therefore, to be classified under CN code 9620 00 91 , as a tripod of plastics.

( *1 )   The image is purely for information.