COMMISSION IMPLEMENTING REGULATION (EU) No 336/2014
of 28 March 2014
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 |
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(1) |
(2) |
(3) |
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A set put up for retail sale (so-called ‘wireless rear-view camera system’) for installation in motor vehicles comprising the following components:
The television camera does not capture sound. The product is designed for use in, for example, cars, coaches or trailers, and allows the driver to see what is behind. |
8528 72 40 |
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 72 and 8528 72 40. The items are considered goods put up as a set for retail sale within the meaning of rule 3(b) as the different components are put up together to meet a particular need or to carry out a specific activity. The set consists of a transmission apparatus for television (subheading 8525 50), a television camera (subheading 8525 80) and a reception apparatus for television (subheading 8528 72). None of the components gives the set its essential character as they are equally important for performing the function of the set. The set is therefore to be classified under CN code 8528 72 40 as other colour reception apparatus for television with a screen of the liquid crystal display (LCD) technology. |