Commission Implementing Regulation (EU) 2024/2617 of 1 October 2024 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2024/2617
• 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 .

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN-code)

Reasons

(1)

(2)

(3)

A so-called projector with tuner in a single housing measuring approximately 53 × 13 × 34 cm, consisting of a digital light processing (DLP) laser technology projector and a built-in television tuner.

The product has the following main features and interfaces:

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wireless connectivity via Bluetooth and Wi-Fi,

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smart TV and built-in intelligent assistants (for example, Google Assistant, Bixby, Alexa),

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Internet of Things (IoT) compatible,

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digital and analog TV tuners,

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4K resolution (3840 × 2160 pixels),

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built-in speakers with 2.2 channel surround,

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3 HDMI ports,

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USB port,

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digital audio output,

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Ethernet (LAN) RJ-45 port,

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antenna.

The product is capable of receiving television signals through the built-in television tuner and video signals through a computer or a smartphone. It can, subsequently, reproduce such signals as projection images.

It is designed to display video and still images on an external projection screen (not incorporated and not presented with the projector) or on a wall.

(See images)  ( *1 )

8528 72 10

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 8528 , 8528 72 and 8528 72 10 .

The projector incorporates a television tuner; therefore, it is considered to be a reception apparatus for television. (See also the Harmonized System Explanatory Notes (HSEN) to heading 8528 , third paragraph).

Although the projector does not incorporate a monitor or a screen, it is considered a video display device, as it contains the DLP display technology which allows the device to directly display video or still images by projecting them on an external projection screen or a on wall. Consequently, classification under subheading 8528 71 is excluded. (See also HSEN to heading 8528 , point (D)).

Due to its objective characteristics, the product is considered to be projection equipment incorporating reception apparatus for television. (See also Explanatory notes to the Combined Nomenclature to subheading 8528 72 10 )

The projector with tuner is therefore to be classified under CN code 8528 72 10 , as television projection equipment.

( *1 )   The images are purely for information.