COMMISSION IMPLEMENTING REGULATION (EU) 2020/622
of 29 April 2020
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN-code) |
Reasons |
(1) |
(2) |
(3) |
A rectangular front panel of a car radio, known as a ‘control panel’, containing several pushbuttons for activating various radio functions. It is made of plastics. There are inscriptions on the buttons/switches engraved by laser projection. The article is presented without any electric or electronic components. (See images) (*1) |
8529 90 92 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(b) to Section XVI and by the wording of CN codes 8529, 8529 90 and 8529 90 92 . The article plays a direct role in the use of the car radio. It is an essential component for its operation, enabling the activation of the contact points and thereby the access to various radio functions. Its structure and method of operation preclude any use other than as a component of a car radio. (See judgment of the Court of 15 February 2007, RUMA GmbH v Oberfinanzdirektion Nürnberg, C-183/06, ECLI:EU:C:2007:110). It is consequently considered to be a part of the radio. The article is therefore to be classified under heading 8529 as other parts of apparatus of heading 8527. Classification under CN code 8529 90 49 is excluded as the article is not a ‘cabinet or case’ within the meaning of heading 8529 but only the front panel of a car radio (see also the Explanatory Notes to the Combined Nomenclature to subheadings 8529 90 41 and 8529 90 49 , third paragraph). Consequently, the article is to be classified under CN code 8529 90 92 as other parts of apparatus of heading 8527. |