EUROPEAN COMMISSION

DIRECTORATE-GENERAL

TAXATION AND CUSTOMS UNION

International Affairs and Tariff matters

HS Convention, combined nomenclature, tariff classification

Brussels, 28th April 2010

TAXUD-B3 ED/HP/EV - (2010)

LIMITED

CUSTOMS CODE COMMITTEE

TARIFF AND STATISTICAL NOMENCLATURE SECTION

Summary report of the 31st meeting of the Customs Code Committee

(Mechanical/Miscellaneous Sector)

http://ec.europa.eu/transparency/regcomitology/index_en.htm

EUROPEAN COMMISSION

DIRECTORATE-GENERAL

TAXATION AND CUSTOMS UNION

International Affairs and Tariff matters

HS Convention, combined nomenclature, tariff classification

Brussels, 28th April, 2010

Limited

Customs Code CommitteeTariff and Statistical Nomenclature Section(Mechanical/Miscellaneous Sector)

Minutes of the 31st meeting of the Customs Code Committee held in Brussels from 7 to 9 April 2010

AGENDA

1.Approval of the agenda of the 31st meeting of the Customs Code Committee.

2.Adoption of the Minutes of the 26th meeting of the Customs Code Committee.

3.Draft Commission regulations and CN Explanatory Notes submitted to the Committee for an opinion under Articles 9 and 10 of Regulation (EEC) No 2658/87:

3.1 Draft regulation: Mattress support (TAXUD/359433/2009 Rev1) *

3.2 Draft regulation: UV light system (TAXUD/337535/2009 Rev1) *

4.Items submitted to the Committee for examination under Article 8 of Regulation (EEC) No 2658/87:

Items for a first examination (fact-finding)

4.1 E-book (TAXUD/31147/2010)

4.2 Transformer module with RJ 45 plug (TAXUD/31386/2010)

4.3 Video glasses (TAXUD/30620/2010)

4.4Gas generator (TAXUD/ 51402/2010)

4.5 Self drilling screws (TAXUD/60507/2010)

4.6 Parts of safety seat belts (TAXUD/118262/2010)

Items for further examination:

4.7Printer cartridges (TAXUD/152194/2009)

4.8IGBT modules (TAXUD/342442/2009)

4.9Christmas articles (TAXUD/0676/2009+Annex)

4.10"Fußelastic" insoles (TAXUD/221457/2009, TAXUD/118410/2010)

Items for conclusion

4.11Draft CNEN: TV tuners (TAXUD/127279/2010) *

4.12Draft Regulation: Shower heads with and without valves (TAXUD/60554/2010) *

4.13Draft regulation: Textile roller (TAXUD/137791/2010) *

4.14Draft regulation: Amplifiers (TAXUD/152438/2010) *

4.15Draft regulation: Ultrasonic sensors (TAXUD/337493/2009 Rev1) *

4.16Draft regulation: DVD multimedia centre (TAXUD/0822/2008 Rev2) *

4.17Draft statement: Pocket sized video recorder (TAXUD/137042/2010) *

4.18Draft regulation: Current Compensated Inductors (TAXUD/154055/2010) *

4.19Draft regulation: Video surveillance apparatus for babies (TAXUD/242864/2009) *

4.20Draft regulation: X and Y (TAXUD/0770/2008 Rev1) *

4.21Draft regulation: Gas analyzer (TAXUD/392733/2009) *

4.22Draft statement: Aerosol Dispenser (TAXUD/154336/2010) *

4.23Draft CN Explanatory Notes: Note 4 to Chapter 95 (TAXUD/13065/2010) *

4.24Draft regulation: Implant screws for teeth (TAXUD/133107/2010) *

5. Proposal of the UK for a duty suspension on electro scooters (TAXUD/383482/2009)

6.Any other business

· Court cases

· Other

Modification of text of CN code 9503 00 70 (TAXUD/13071/2010)

Ringbinders

· List of pending cases:

Files to be closed:

Docking station s for digital camera – closing of the file (see also TAXUD/0579/2007)

Quad bikes/agriculture tractors (TAXUD/0682/2009)

1.Approval of the agenda of the 31st meeting of the Customs Code Committee.

All Member States were present.

The agenda was adopted as read.

2.Adoption of the Minutes of the 26th meeting of the Customs Code Committee.

The Minutes of the 26th meeting of the Customs Code Committee were adopted.

3.Draft Commission regulations and CN Explanatory Notes submitted to the Committee for an opinion under Articles 9 and 10 of Regulation (EEC) No 2658/87:

3.1 Draft regulation: Mattress support (TAXUD/359433/2009 Rev. 1) *

Following some textual amendments, the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex II.

3.2 Draft regulation: UV light system (TAXUD/337535/2009 Rev. 1) *

Following some textual amendments, the Committee delivered a favourable opinion (qualified majority) on the draft regulation reproduced at Annex III.

4.Items submitted to the Committee for examination under Article 8 of Regulation (EEC) No 2658/87:

Items for a first examination (fact-finding)

4.1 E-book (TAXUD/31147/2010)

Facts:

Multifunctional apparatus capable of recording and displaying specific formats of text, still images and sound. It comprises a microprocessor, a monochrome screen (E-ink technology), a memory of 450 MB, a USB interface, slots for memory cards, control buttons.

Files are transferred to the apparatus' internal memory and to an SD card from an automatic data-processing machine via the USB interface.

Existence of divergent BTI (divergent BTI is no longer valid).

Questions and discussion:

The MS submitting the issue supports classification under HS heading 8528, as a monitor, considering that the visualising function gives the product its essential character. Furthermore, a parallel can be drawn with the products covered by Regulation 1172/2008 (photo-frames) which have features comparable to the product under examination, especially taking into consideration the future e-books capable of displaying colour images, games, etc. The Committee was informed that the importer requested classification under HS heading 8471 and underlined the significant economic consequence of the classification decision.

Some MS have issued BTI under HS heading 8543 for similar products by application of GIR 1, 3 c) and 6 considering the product to be much more complex than a monitor of HS heading 8528. Other MS would support this classification for the specific product under examination.

One MS pointed out that if the product can also be used, for example, as a game console, then classification by application of GIR 3 c) under HS heading 8543 appears to be incorrect. HS heading 9504 seems more appropriate.

The MS submitting the issue offered to provide a sample of the product.

In order to decide on the correct classification, the establishment of the different functions of the apparatus is necessary. This entails further factual research on the physical characteristics of the product that indicate its capability to perform different types of functions (for example, the presence of a SIM card, the type of wireless interface or the type of control buttons). Further reflection would be needed if it is established that the various functions of the apparatus are software based.

Eventually, a general reflection on what constitutes a monitor of HS heading 8528 will be needed. When is a monitor/display combined with other components no longer a monitor of HS heading 8528 but a product classifiable elsewhere? Before 2007, the main criterion to distinguish between types of monitors was their capability of displaying video: is this capability still a valid characteristic today? Can Notes 3 and 4 to Section XVI be applied for the classification of composite products?

Conclusions:

The following HS headings were identified as relevant when determining the classification of the product under examination: 8471, 8517, 8519, 8528, 8531, 8543 and 9504.

The PG on monitors has prepared a draft description of the product.

MS to reflect on arguments in favour and against classification under the above HS headings.

It was agreed that the PG would prepare a revised draft with a description and proposal(s) for the reasons for the classification which would form the basis for the Committee's further work.

4.2 Transformer module with RJ 45 plug (TAXUD/31386/2010)

Facts:

A product consisting of a circuit board equipped with four transformers, one capacitor, four resistors and two LED status lamps, in a single housing, with an RJ-45 plug (female type) and contacts.

The transformer module with RJ 45 plug is used to establish connections for signal transmission in local area networks (LAN) (for example, Ethernet 10/100 BASE-T), to provide galvanic separation (isolation) and to protect against over-voltage and common mode noise.

Divergent BTI have been issued: under HS headings 8517 as parts of telecommunication equipment and HS heading 8536 as connectors.

Questions:

- Is connection the main function of the product (connector)?

- Or does the transformer module give the device a more important function than that of a single connection?

- Do we need more information about the product?

Discussion:

The MS submitting the case stated that the product is to be classified under HS heading 8517 as a part of LAN equipment because HS heading 8536 covers only plugs and sockets and not products with additional components such as transformers, resistors or capacitors. In its view, HS heading 8536 only covers products for “making connections in electrical circuits” and not products for galvanic separation and protection against over-currents. The product is used in LAN networks and should be classified as a part thereof.

One MS has issued BTI under HS heading 8536, as a socket, because the product is intended for products of HS heading 8521 connectable to a LAN and its purpose is to filter the signal. It has 16 contacts, 8 for the plug and 8 for the printed circuit board (PCB). It believes that Note 2(a) to Section XVI applies.

One MS mentioned HS heading 8522 as a heading which merits consideration because this module is used as a part of products of HS heading 8521.

One MS would exclude HS heading 8536 as the product is more than a plug. Another MS favoured HS heading 8517 because it is used in computer networks. Another MS suggested classification in CN code 8517 62 00 as a complete communication product.

No clear tendency in favour of a particular HS heading emerged. The MS who have issued BTI asked for a regulation.

Conclusion:

The products in the BTI issued are similar. Note 2(a) to Section XVI would be applicable in case of classification under HS heading 8536. Note 2(b) to Section XVI would be applicable in case of classification under HS heading 8517.

Action Points:

Draft regulation will be prepared for a forthcoming meeting.

4.3 Video glasses (TAXUD/30620/2010)

Facts:

Portable, battery-powered electronic eyewear device for displaying images, incorporating a small LCD screen with a resolution of 640 x 480 pixels (virtual equivalent of 80” screen) and stereo sound-processing circuits.

There are divergent BTI: under CN code 8528 51 00 as a monitor of the kind solely or principally used with an ADP system of heading 8471 and under CN code 8528 59 90 as other monitors.

Function:

The apparatus enables the users to view images using an LCD screen fitted to a glasses-like frame with incorporated audio output and the device can be connected, through its VGA input, to a PC or Notebook and through an AV connector to other multimedia devices, such as video players, MP4 players, personal media players, portable DVD players, games consoles or television receivers. According to its technical characteristics, it is designed for, for example, video gaming and for watching films, making use of its 3D stereoscopic effects.

Questions:

- Are all the video glasses devices identical?

- How to classify the types with a VGA connection only?

Discussion:

The MS submitting the case explained that some types of video glasses can be connected to various apparatus whereas other types can only be connected to computers as they have only the VGA connector.

Two MS argued that, after the ruling in ECJ Case C-367/07 (Kamino), the criterion of connectors is no longer valid and that the analysis has to be done on a case-by-case basis.

One MS informed that it has issued BTI under HS subheading 8528 51 for video glasses connectable solely to a PC and under HS subheading 8528 59 when connectable to other devices. It also suggested that HS heading 8543 is an option for the ones with 3D effects.

Some MS would consider the video glasses to be a kind of monitor and therefore classify the device under HS heading 8528 59, as it can receive signals from various sources so that it cannot be solely or principally for ADP systems. Other MS support this opinion.

Conclusion:

Majority in favour of classification under HS subheading 8528 59. No MS would classify the device under HS subheading 8528 51 or HS heading 8543.

Action Points:

Draft statement will be prepared for the PG on monitors.

4.4Gas generator (TAXUD/ 51402/2010)

Facts:

A gas generator used to inflate passenger airbags. The gas mixture is 20 percent nitrous oxide, 70 percent argon and 10 percent helium. The bottle is made of steel. When the initiator is activated by an electrical signal, the inert gases are heated and released to fill the airbag.

BTI have been issued: under HS subheadings 8405 as producer gas generators and under HS heading 8708 as parts of vehicles.

COM provided MS with the minutes of the 248th and 256th meetings, held in 1993, where all MS accepted to classify the gas generators as parts of vehicles under HS heading 8708.

Questions:

- How do these gas generators work? Are there different types?

- Does the text of HS heading 8504 "Producer gas or water gas generators" cover this type of gas generator?

Discussion:

The MS submitting the case explained that gas generators are to be classified under HS heading 8708 by application of Note 3 to Section XVII, as they are recognizable for installation exclusively in vehicles and used in airbags systems. It also pointed out that, at the 248th meeting, MS concluded that gas generators are to be classified under HS heading 8708. Another MS supports this classification and pointed out that there have been no changes in the Nomenclature since 1993.

One MS said that Note 2(e) to Section XVII excludes articles of Chapter 84 because these are properly classified under HS heading 8405. Other MS also support classification under this HS heading as these articles are not used exclusively in airbags but also as components in other machines.

A MS said that it is a pyrotechnic article of Chapter 36. It cannot be classified under HS heading 8405 because it has electric ignition. Another MS would classify the product either in Chapters 28 or 29 because it is an incomplete gas generator without an ignition. With an ignition it would classify the product in Chapter 36.

A MS would exclude HS heading 8405 as it only covers specific types of gas generators. Another MS agrees with classification under HS heading 8708 as the product does not fall within the text of the HS heading 8405. It also explained that there are two main types of gas generators for airbags, the pyrotechnic and hybrid, and the latter is a container with gas compounds where the nitrous oxide function spreads, very quickly, the other gases (argon and helium) into the bag. Other MS also support classification under HS heading 8708.

Conclusion:

HS headings in Chapters 28, 29, 36, 84 and 87 seems to merit consideration. There might be a need to take a closer look at the description of the product.

Action Points:

Draft regulation will be prepared for a forthcoming meeting.

4.5 Self drilling screws (TAXUD/60507/2010)

Facts:

A self tapping (parker) screw of HS subheading 7318 14 has the ability to cut its own thread into whichever material it is being inserted.

However, there are divergent views on how to classify so called "self drilling screws" which are also self tapping but have bifurcated tips to enable them to drill their own pilot hole.

No divergent BTIs, but according to the MS that submitted the issue, many of the BTIs issued do not reflect the presence of the bifurcated tip. Also multilateral contacts indicate divergent views.

A national tribunal in one MS issued a ruling for a similar type of screw, excluding its classification in HS subheading 7318 14.

Questions and discussion:

Are "self drilling screws" to be classified as self tapping screws in HS subheading 7318 14?

Or does the fact that they have the ability to drill their own pilot hole, (not a feature of a self tapping screw (as described in the HSEN to 7318), mean that this product goes beyond the terms of 7318 14 and should be classified under HS subheadings 7318 15 51 to 7318 15 90 depending on the particular characteristics of the product?

Is the product covered by the national court ruling similar to those pictured in the annex to document TAXUD/60507/2010?

Some MS would classify self drilling screws under HS subheading 7318 14, as the conditions for the classification under these subheading are met; in their view the additional features do not alter the character of the screws.

Some MS pointed out that the terms "self drilling" and "self tapping" are usually interchangeable.

One MS referred to a WCO classification opinion for self drilling screws in HS subheading 7318 14

Conclusions:

Majority of MS agreed with classification of self drilling screws under HS subheading 7318 14.

Action points:

Draft statement to be prepared for a future meeting.

MS involved will inform the COM:

- whether the product covered by the national court ruling is the same as one of those illustrated in the annex of document TAXUD/60507/2010 and, if so, which one?

and

- whether a draft Regulation is requested by any MS and, if so, for which product?

4.6 Parts of safety seat belts (TAXUD/118262/2010)

Facts:

Divergent classification of parts of safety seat belts. One MS has issued a BTI for the so-called “wave” (the product under discussion) under HS subheading 8708 29. Another MS has issued a BTI for parts of safety seat belts in HS subheading 8709 21. The MS who submitted the issue has received a BTI application for the so-called "wave" and would also classify it in HS subheading 8709 21.

Multilateral contacts showed that there are divergent views among MS (HS (sub) headings 8709 21, 8709 29 or 8425)

Question:

Classification under HS subheading 8708 21 (as a part of a seat belt), HS subheading 8709 29 (as other parts of vehicles) or HS heading 8425 (as pulley tackle and hoist)?

Discussion:

Some MS argued for classification in HS subheading 8709 29, as the text of HS subheading 8709 21 (Safety seat belts) does not contain "and parts thereof" as it is in case of other codes for car parts (for example HS subheading 8708 30 - brakes and parts thereof).

Other MS were of the opinion that the general principle is to classify "parts" of the product with this product (if identifiable) and the product should, therefore, be classified in HS subheading 8708 21.

Some MS were of the opinion that the complete safety belts are to be classified in Chapter 87 while their parts should be classified out of this chapter – in this case in HS heading 8425 that explicitly mentions this type of product. Other MS opposed stating that this heading covers only simple lifting or handling equipment.

Conclusions:

Majority of MS would classify the product in Chapter 87 whereas other MS argued for classification elsewhere.

Action points:

The MS that submitted the issue is asked to provide more information on the product (sample, diagram etc.).

Items for further examination:

4.7Printer cartridges (TAXUD/152194/2009)

The MS submitting the issue has provided copies of its national court rulings as well as samples of the products concerned to DG TAXUD. Further factual research is currently being undertaken by COM and this MS.

One MS asked whether copies of these rulings can be distributed to all participants of the Committee. COM will check with the MS concerned.

4.8IGBT modules (TAXUD/342442/2009)

Discussion on the item was postponed because of lack of time.

4.9Christmas articles (TAXUD/0676/2009+Annex)

Discussion on the item was postponed because of lack of time.

4.10"Fußelastic" insoles (TAXUD/221457/2009, TAXUD/118410/2010)

Discussion on the item was postponed because of lack of time.

Items for conclusion

4.11Draft CNEN: TV tuners (TAXUD/127279/2010) *

Facts:

Chair presented a draft proposal for updating the CNEN, reflecting that there are three types of TV tuners: (1) for analogue television only, (2) for digital television only and (3) a mixed type for both types of reception.

Discussion:

One MS questioned the meaning of "incomplete or unfinished" in the draft. One MS would delete it. COM explained that the text "video tuners" in the HS subheading applies to complete reception apparatus for television - such as a satellite receiver or a cable receiver - and the product under examination (TV tuner module) is only a component of such apparatus but is, nevertheless, considered to be "incomplete or unfinished" by application of GIR 2(a).

One MS supported by another MS asked for maintaining the third paragraph of the current text.

One MS suggested updating the text of that paragraph to better reflect current technology. Another MS wanted to clarify the reference to cable television.

A MS would include a reference to separate output of audio and video signals.

As for digital TV tuners, one MS explained that, in its view, the MPEG decoder is an important component and therefore a TV tuner module without such a decoder should be classified as a part under HS heading 8529. It suggested deletion of the reference to "a demultiplexer (DEMUX) (if/when required)" in the text. It also stated that the digital signal has to be decompressed or decoded in order to be usable for other apparatus. Other MS questioned whether the presence of the MPEG decoder is necessary, as they are of the opinion that the first 3 blocks of the module (RF, IF and DEM) will be enough for classification in HS heading 8528 by application of GIR 2(a). Most MS were of the view that modules incorporating both an analogue and digital video tuner fall within HS heading 8528 when one of the modules (either the analogue or the digital) is to be classified as a complete or finished video tuner under HS heading 8528 (option 2).

Conclusion:

The Chair invited MS to send, in writing, suggestions for amending the proposal, if any. COM will review the current text in light of the discussion.

Action Points:

Revised draft CNENs to be presented to the Committee at a forthcoming meeting.

4.12Draft Regulation: Shower heads with and without valves (TAXUD/60554/2010) *

Facts:

The Chair presented the draft regulation covering 3 different types of shower heads. In this context, the technical specifications of each of the 3 products were explained by reference to representative samples shown to the Committee.

Questions and discussion:

Is the so-called non return valve a product of HS heading 8421?

HSEN to this heading mention also "non return valves (e.g. swing check valves and ball valves." A swing check valve or tilting disc check valve is, according to Wikipedia, "a check valve in which the disc, the movable part to block the flow, swings on a hinge or trunnion, either onto the seat to block reverse flow or off the seat to allow forward flow. Check valves work automatically and most are not controlled by a person or any external control; accordingly, most do not have any valve handle or stem."

Various HS headings seem to merit consideration: Classification according to constituent material (plastics) under HS heading 3922 (as a sanitary ware of plastics), HS heading 3924 (as a hygienic or toilet articles of plastics), HS heading 8481 (as a part of fixtures included in HS heading 8481) or HS heading 8424 (mechanical appliances for dispersing, projecting or spraying liquids)?

Some MS argued for HS heading 8481 referring to the HSEN to heading 8424, according to which products with valves are excluded.

("The heading does not include:

(a) Insecticides put up under pressure in containers fitted with simple pressure release valves (heading 38.08).

(b) Hose pipe nozzles (Section XV, or heading 84.81 if fitted with taps, cocks, valves or other appliances for regulating the liquid flow)….")

Other MS were of the opinion that the shower heads are products for use in bathrooms. They are products for sanitary purposes and not mechanical appliances. It was argued that toilets incorporate non return valves but that does not lead to a classification in Chapter 84. So a product with a valve is more than just a valve of HS heading 8481 and therefore should be classified elsewhere.

Conclusions:

The views on the classification of the various types of "shower heads" remains divided without a clear preference for a particular HS heading. COM will assess the various arguments together with its Legal Service.

Action points:

Draft Regulation will be prepared for a vote at future meeting.

4.13Draft regulation: Textile roller (TAXUD/137791/2010) *

Facts:

The Chair presented a draft regulation for a product described in doc. TAXUD/137791/2010. It has been proposed to classify the product as a brush under HS heading 9603.

Questions and discussion:

Description of the product:

Various MS proposed amendments to the description of the product:

One MS suggested deleting "covered by the synthetic plastics" and adding a text explaining that the roll is covered by a protective cover.

One MS suggested specifying that the roll is interchangeable.

Classification of the product:

The Chair explained that the issue is whether to classify according to the constituent material in Chapter 48 by virtue of GIR 1, 3 (b) and 6, or as a brush under HS heading 9603 by virtue of GIR 1 and 6 (perhaps adding GIR 4).

Some MS argued that, as the product is a tool with an interchangeable part, it should be classified according to the constituent material which gives it its essential character – in this case the roll made of paper falling within Chapter 48. It was argued that the reason for excluding classification according to the constituent material is not persuasive as these MS do not regard cleaning (removing hair or dust from clothes) as being a "function". One MS added that a separately presented roll would have to be classified according to its constituent material and not as a part of a brush. If the whole is classified as a brush (there is a similarity with a brush but it does not have the character of a brush) – the exclusion for classification according to its constituent material would have to be more detailed. If the product is classified under HS heading 9603, GIR 4 should be referred to.

Other MS argued for classification under HS heading 9603. According to the HSEN, heading 9603 comprises a variety of articles, differing considerably both in materials and shape and a very wide range of raw materials are used in the manufacture of the above articles. Hence, the HSEN to heading 9603 mention several products which could also be classified according to the constituent material (for example textile) but fall under this heading. (For example Paint rollers: "consist of a roller covered with lambskin or other material mounted on a handle. Paint pads consist of a flat surface, for example, of woven fabric attached to a hard back, usually of plastics; they may have handles."

One MS argued that classification by virtue of GIR 1, 4 and 6 is not possible as GIR 3 (b) is to be applied before applying GIR 4.

Conclusions:

While some MS would classify the product in Chapter 48, the majority of MS agreed on classification in HS heading 9603.

The majority of MS would apply GIR 1, 4 and 6.

Action points:

Draft regulation to be prepared for vote at a future meeting.

4.14Draft regulation: Amplifiers (TAXUD/152438/2010) *

Facts:

Following discussions at a previous meeting, the Chair presented a draft regulation with two options for classification.

Discussion:

Several MS were in favour of classification under HS subheading 8518 49 as an audio-frequency electric amplifier. One MS argued that the goods are composite machines in the sense of Note 3 to Section XVI and the amplifier performs the main function. Classification under HS subheading 8518 50 as electric sound amplifier sets is ruled out because the product does not have a microphone as required by the HSEN, and they would like to see this fact clearly stated in the reasons.

One MS is of the opinion that the HSEN to subheading 8518 do not require that the goods must have a microphone; this is only an option. They would classify the goods under HS subheading 8518 50 as an electric sound amplifier set.

Other MS stated that the HSEN are consistent with the heading text of 8518 50 "electric sound amplifier sets", as products of this heading need to be able to capture sound and therefore need to incorporate a microphone. One MS wondered what would be the difference between the product under examination and an active loudspeaker.

The Chair explained that the reason for excluding classification under HS subheading 8518 50 as electric sound amplifier sets is that the product in question is not designed to capture sound. It is correct that it does not incorporate a microphone. However, more importantly, it cannot work with a microphone since it does not have an interface (to electronics for sound capture). Consequently, the product does not meet the terms of HS subheading 8518 50.

Conclusions:

No MS would classify the product as a loudspeaker.

The majority of MS agreed that, for a product to be classified under HS subheading 8518 50, the product must incorporate a microphone.

A majority of MS agreed that the product under examination is classifiable under HS subheading 8518 49 as an audio-frequency electric amplifier. Some MS would classify the product under HS subheading 8518 50 as an electric sound amplifier set.

Action points:

Draft regulation classifying the goods under HS subheading 8518 49 as audio-frequency electric amplifiers will be presented for a vote at a future meeting.

4.15Draft regulation: Ultrasonic sensors (TAXUD/337493/2009 Rev1) *

Facts:

The Chair presented a draft regulation following previous discussions in the Committee.

Discussion:

One MS suggested replacing the expression "ultrasonic sensor" to "ultrasonic receiver" and "ultrasonic transmitter" respectively. One MS preferred to use the term "sensor" as the two products could be mounted on the same device.

One MS suggested explaining, in the draft description, the difference between a piezo electrical crystal of HS heading 8548 and the product under examination.

One MS asked that mention is made in the draft description of the fact that the product can also be used for other purposes than alarms, such as measurement of liquid levels.

Some MS argued for classification as a part under HS heading 8548 using Note 2 (c) to Section XVI and also referring to the HS Explanatory Notes to heading 8541.

Some MS would classify the product under HS heading 8543 as apparatus having individual functions not specified elsewhere in Chapter 85, considering it to be a complete product operating at a frequency not audible to the human ear.

One MS argued for classification as a part of an electric sound signaling apparatus under HS heading 8531.

One MS referred to the ECJ case C-60/77 as providing an indication of what constitutes an individual apparatus or a part thereof.

Conclusions:

A majority of MS would classify both products as electrical parts of machinery or apparatus not specified or included elsewhere in Chapter 85 under HS heading 8548.

COM will check whether the ruling in case C-60/77 is applicable to the case at hand.

Action points:

An updated draft will be sent to MS for comments before presenting the regulation for vote at a forthcoming meeting.

4.16Draft regulation: DVD multimedia centre (TAXUD/0822/2008 Rev2) *

Facts:

The Chair presented a revised draft regulation following previous discussions in the Committee.

Discussions:

1st product:

The question was raised which term is more appropriate, "monitor" or "display" in order to correctly describe the "touch screen" part of the product displaying information (no video).

Reference was made to the file on touch screen monitors. It was agreed to ask the PG on LCD monitors to provide a description with classification options.

Some MS argued for classification under HS heading 8528 by analogy with Regulation 1172/2008 and because the "monitor" function is considered to be the most important function in the product examined.

One MS suggested to have a general discussion on when the presence of other functions overrides the "monitor" function of HS heading 8528 (for example, is the size important in this respect). In this respect, the Chair reminded MS of the Court's findings in ECJ case C-376/07 (Kamino) where the Court stated that an overall assessment of all characteristics of a product should be performed and classification should be established on a case-by-case basis. Furthermore, the Chair referred to previous debates on the precedence of HS heading 8517 on other functions present in a product: if this rule of precedence is to be applied, a product with a "monitor" function among other functions would not be classified automatically under HS heading 8528.

Other MS expressed concerns at a possible current trend to classify almost any product incorporating a display/monitor under HS heading 8528. Reference was made to a basic principle according to which classification is not made according to the output device (for example a home cinema system or a TV set are not classified as monitors of HS heading 8528); this MS is of the opinion that HS heading 8528 only covers "naked" monitors. When incorporating components enabling functions specified elsewhere it should not fall within HS heading 8528.

Other MS argued for classification under HS heading 8521 of the product under examination, considering the video recording and/or reproducing function to constitute the product's principal function.

Other MS stated that classification under HS heading 8527 should not be excluded as the apparatus is designed to be installed in a car and considering the main function to be the radio broadcast. Indeed, classification under HS heading 8528 should be excluded as viewing the display when driving would be dangerous.

Some MS stated that a reference to GIR 3(b) is necessary due to the presence of a remote control. Other MS stated that in their view GIR 3(b) was used in order to decide which of the parts of the product, the head unit or the detachable display, provides the composite article with its essential character. It was suggested to clarify this issue in the reasons.

It was suggested to merge the second and third paragraph of the draft reasoning.

Conclusion:

Some MS would classify the product under HS heading 8528 as a monitor whereas some other MS would favour HS heading 8521 as video recording and/or reproducing apparatus.

Action point:

The draft will be revised following the comments received and presented for vote at a forthcoming meeting.

2nd product:

Some MS would favour classification of the product under examination under HS heading 8528 by application of GIR 3(c) considering that given the objective characteristics of the product, it is impossible to decide which function is the product's principal function. The main difference with the first product is the "importance" of the "monitor" function which, considering the properties of the display (size, aspect ratio, etc), no longer can be the principal function of the product.

Some MS consider that the main component of the product under consideration could be determined and therefore supported classification under HS heading 8521 as a video recording and/or reproducing apparatus by application of GIR 3(b). These MS expressed concerns about a reference to GIR 3(c) in the reasons, in view of the Krings principle.

Some MS argued for classification under HS heading 8527 as a reception apparatus for radio-broadcasting by application of GIR 3(c). These MS consider that the function of HS heading 8528 does not merit equal consideration to the functions of HS headings 8521 and 8527 given the size of the screen, the specific format, etc. Furthermore, even though it is possible to connect an additional monitor to the head unit, this monitor is not presented together with the product under examination at importation, and therefore not relevant for the issue at hand.

The question was raised whether Note 3 to Section XVI should be used rather than applying GIR 3(b). Reference was made to Regulations 1056/2006, 687/2002 and 1231/2007 all related to products incorporating a monitor and which could constitute precedents both as regards the classification adopted and the legal reasoning followed. COM invited the MS concerned to provide, in writing, their views on the classification of products incorporating monitors.

Conclusion:

A majority of MS favour classification under HS heading 8528.

Some MS argue for classification of the product under HS heading 8521.

Other MS consider HS heading 8527 to be the most appropriate heading.

Action point:

COM will update the draft following the comments received and present a proposal for vote at a forthcoming meeting.

3rd product:

One MS stated that the correct CN code for classification under HS heading 8526 should be 8526 91 20.

Some MS argued for classification under HS heading 8528 by application of Note 3 to Section XVI considering the "monitor" function" to be the principal function of the product examined. These MS explained that there is a difference between a product with a screen such as a GPS and a video monitor: whereas in the first example, a screen is needed to perform the GPS function, in the second case additional hardware is necessary in order for the monitor to be able to process and display video signals.

Some MS would consider HS heading 8527 to merit consideration, as the product is quite similar to the second product examined, and would classify the whole product under that heading

Some MS supported classification under HS heading 8521, considering the monitor incorporated in the apparatus to be only a support for the video recording and reproducing function.

Some MS would classify the product under HS heading 8526 considering the reception of satellite signals to be the principal function of the apparatus, the screen being only an interface allowing the use as a GPS and the possibility to display video as being a secondary function.

Conclusion:

Some MS consider HS heading 8526 to provide the correct classification.

Some MS support classification under HS heading 8528.

One MS would favour classification under HS heading 8521.

One MS would classify the product examined under HS heading 8527.

Action points:

COM will update the draft following the comments received and present a proposal for vote at a forthcoming meeting.

4.17Draft statement: Pocket sized video recorder (TAXUD/137042/2010) *

Facts:

The MS that submitted the issue brought a sample of the product.

It appears that the product under examination is part of a series of similar but not identical products. Classification of the product at issue does not influence classification of the other products of the series as each product is to be assessed on its own merits due to differences in functionality.

Discussion:

Some MS argued that the CN Explanatory Notes to CN codes 8525 80 91 and 8525 80 99 are not applicable when classifying the product under examination: indeed the notes only cover dual-use products (that can both record still image pictures and video) whereas the product examined cannot take still image pictures. One MS considered that the wording of the above CN Explanatory Notes is confusing and supported the mention of their non-applicability in the reasoning.

The question was raised whether the product can record video only from the incorporated television camera or also from other sources. From the documentation submitted, it appears that the product is capable of displaying video downloaded from a computer through the USB port; in other words it can act as a mass storage device. According to some MS, the product is therefore to be classified under CN code 8525 80 99 as a video camera recorder capable of recording video from external sources; the communication via the USB port is indeed bi-directional. According to another MS, the presence of a USB interface should not be given such importance as it is commonly found, nowadays, in many electronic products. Furthermore, considering the presence of a USB port as an indication that a video camera recorder can accept signals from external sources would empty CN code 8528 80 91 and go against the intentions of the Nomenclature drafters who had drafted the relevant provisions bearing in mind the difference between analogue and digital video camera recorders. The USB interface allows a transfer of data, which does not correspond to a recording of audio and video.

Some MS considered that although the product can act as a mass storage device, given that it cannot manage the stored files (modify the format of the video files), it is to be classified under CN code 8525 80 91. It was pointed out that the video format used by the product under examination is a very common one; furthermore, the format of a file can be transformed in a computer.

One MS explained that it has issued a BTI for a similar device under CN code 8525 80 91: the incorporated camera could not record sound, therefore the device had as only functions recording and storing video. The Chair reminded MS of the importance to respect the EBTI guidelines and not issue BTI for products under discussion in the Committee.

Conclusion:

A majority of MS would favour classification under CN code 8525 80 99. One MS requested that a regulation be prepared.

Action point:

A draft regulation will be presented for vote at a forthcoming meeting.

4.18Draft regulation: Current Compensated Inductors (TAXUD/154055/2010) *

Facts:

Following discussions at a previous meeting, the Chair presented a draft regulation with two options for classification. Technical information on the products had also been made available to MS on CIRCA.

Discussion:

MS agreed to changes to clarify and simplify the description. One MS suggested that the words "transfer ratio" should be replaced by "transformation ratio"; however, the term transformation ratio is not appropriate and never used. It was agreed to say "ratio" only. One MS stated that the power handling capacity cannot be found on the datasheets.

Regarding classification, one MS reiterated its arguments for classification in CN code 8504 31 80 as a transformer (option 1).

Other MS argued for classification in CN code 8504 50 95 as an inductor (option 2). One MS stated that the product at issue has the function of an inductor as it attenuates current. It cannot be considered as a transformer because it does not transform an alternating current into another alternating current of different voltage, impedance, etc., as required by the HSEN. Another MS pointed out that the HSEN are flexible on the construction of the products, as they say that transformers "usually consist of two or more coils" and inductors "consist essentially of a single coil"; hence, the function of the product – inductor - takes precedence over its construction for classification purposes.

Another MS, expressed doubts as to whether the product at issue can be considered as a transformer; looking at diagrams in Wikipedia, it informed the Committee that the two coils can be switched into one for the same purposes.

Conclusions:

Most MS would classify the product in CN code 8504 50 95 as an inductor, whereas a minority of MS favour classification in CN code 8504 31 80 as a transformer.

Action points:

Draft regulation classifying the goods in CN code 8504 50 95 as an inductor will be presented for vote at a future meeting.

4.19Draft regulation: Video surveillance apparatus for babies (TAXUD/242864/2009)*

Facts:

The Chair presented a revised draft regulation following discussions at a previous meeting.

Discussions:

It was suggested to include in the description the fact that both devices are wireless as they operate by radio frequency transmission.

Some MS argued for classification of the set under CN code 8528 59 90 by application of GIR 3c) and the CN Explanatory Notes to HS heading 8528 as it is made of a camera and a monitor. These MS would exclude classification as a TV receiver under HS subheading 8528 72 as this HS subheading only covers products that incorporate a video tuner. According to the CN Explanatory Notes to 8528 71 11 to 8528 71 19, video tuners are devices that allow tuning to a special channel or carrier frequency and which have demodulation circuits. The product under examination cannot be tuned to several channels; the transmission and reception of signals occurs at the same frequency and there is no need for modulation (thus no tuning).

Some other MS would support classification under HS subheading 8528 72 as reception apparatus for television. The set consists of a camera with a transmitter and a monitor with a receiver, and is designed for video transmission. Therefore the only possibility for classification under HS heading 8528 is the HS subheading for television reception apparatus.

Conclusion:

A majority of MS support classification under HS subheading 8528 72.

Action point:

A draft regulation will be presented for vote at a forthcoming meeting.

4.20Draft regulation: X and Y (TAXUD/0770/2008 Rev1) *

Facts:

The Chair presented a revised draft regulation following discussions at a previous meeting.

Discussions:

1st product:

One MS asked for clarification of the description so that it is evident that the product is not a "streamer": the product in question stores data and displays the stored data on a monitor or a TV set. COM will check and update the description accordingly.

The majority of MS agreed with the classification proposed by COM.

A classification regulation was deemed necessary.

MS are invited to provide any comments they may have in writing.

2nd product:

Many MS indicated that they would classify the product under a HS heading. Some MS would favour HS heading 8528.

No further discussion on the reasons for classification was deemed necessary.

3rd product:

Further discussion on the classification was deemed necessary but did not take place due to lack of time.

Action point:

The draft for the first 2 products will be revised and presented for vote at a forthcoming meeting.

4.21Draft regulation: Gas analyzer (TAXUD/392733/2009) *

The Committee was informed that further research into the product(s) concerned is ongoing, including a visit to an EU manufacturer.

4.22Draft statement: Aerosol Dispenser (TAXUD/154336/2010) *

Facts:

COM presented 2 draft statements with different classification options depending on whether the aerosol dispenser is presented with or without the aerosol can.

1st product: Aerosol dispenser presented without an aerosol can

Discussion:

One MS would mention explicitly that the device has an electrical motor. It favours classification as a part under HS heading 8509 by application of Note 2(b) to Section XVI because, without the aerosol can, the dispenser cannot perform any spraying function and there is only a mechanical movement.

Some MS are of the view that the main function of the product is dispersing/spraying and it is therefore to be classified under HS heading 8424 as a mechanical appliance for projecting, dispersing or spraying by application of GIR 1 and 6.

One MS wondered whether the WCO Secretariat's advice for HS heading 8424 should be considered. COM answered that the only competent authority to decide in these matters is the HS Committee.

One MS issued a BTI under HS heading 8424. It had been withdrawn because the product is no longer on the market. It would classify the dispenser under HS heading 8509 as a domestic appliance by application of GIR 1 and 6, even if it can be used in other places.

Other MS said that the only function of the dispenser is to press the spraying button of the aerosol can (when present) and therefore the dispenser is to be classified under HS heading 8479 as a machine/mechanical appliance not included elsewhere by application of GIR 1 and 6.

One MS said that the product cannot be for domestic purposes as it can be used in public places. It would consider classification under HS heading 8424 or 8479 to be correct.

One MS said that it would apply GIR 1 and 6 and Note 1(f) to Chapter 84, thus classifying the product under HS heading 8509 as an electromechanical domestic appliance with self-contained motor. It also explained that Note 3 to Chapter 85 says "… of the kind commonly used for domestic purposes", so it makes no difference whether an article may be used in other places.

One MS argued that the dispenser is a complete machine ready to work and would classify it under HS heading 8509 as a domestic article.

Conclusion:

When asked to give an indication, the majority of MS would favour HS heading 8509 by application of GIR 1 and 6, Note 1(f) to Chapter 84 and Note 3(b) to Chapter 85. Some MS favour HS heading 8424 whilst others favour HS heading 8479.

2nd product: Aerosol dispenser presented together with an aerosol can in a set for retail sale

Discussion:

Two MS argued in favour of HS heading 3307 by application of GIR 3(b) considering that the aerosol can is more expensive and confers to the set its essential character.

Other MS would classify under HS heading 8424 with GIR 1, 3(b) and 6 referring to Regulation 1143/2008 (electronic cigarette). It was stated that HS heading 8424 is more specific than HS heading 8509.

Another MS rules out classification under HS heading 3307 as it is not possible to fill the can. It would classify the "set" under HS heading 8509 because both components are necessary for the product to function. Other MS argued in favour of HS heading 8509 as a complete article by application of GIR 1, 3(b) and 6 because the aerosol dispenser is the main element since it is permanently used, whereas the aerosol can is consumable.

Other MS said that HS heading 3307 cannot be considered and would favour 8424 or 8509.

Conclusion:

The majority of MS were in favour of classification in the heading proper to the aerosol dispenser by application of GIR 1, 3(b) and 6. Some MS would classify HS heading 3307. No delegation would classify the products separately.

Action Points:

A draft regulation will be presented for vote at a forthcoming meeting.

4.23Draft CN Explanatory Notes: Note 4 to Chapter 95 (TAXUD/13065/2010)*

Discussion on the item was postponed because of lack of time.

4.24Draft regulation: Implant screws for teeth (TAXUD/133107/2010) *

Discussion on the item was postponed because of lack of time.

5. Proposal of the UK for a duty suspension on electro scooters (TAXUD/383482/2009)

The UK delegate explained that, following the previous comments of other MS, its administration suggests modifying the proposal to:

"Three or four wheeled electric motor driven vehicles (mobility scooters) with a separate adjustable steering column with a control unit, horn, and a button to set the maximum speed, finger or thumb operated levers for acceleration, braking and reversing, a horizontal platform connecting the front and rear sections, and small wheels which are anti-tip at the rear, whether or not fitted with a single height adjustable seat."

This text clarifies that "whether or not" relates just to a single adjustable seat.

One MS asked for the text to be amended so that it is evident that the anti-tip wheel is permanently fixed.

One MS informed the Committee that it has no significant national production of these vehicles.

The Chair informed the Committee of ECJ Case C-12/10 (LECSON Elektromobile GmbH).

In response to a question from a delegate, the Chair explained that a time schedule for the adoption of possible duty suspension cannot be envisaged at this point of time. However, it is envisaged to invite the delegates of the Economic Tariff Questions Group of the Customs Code Committee to the meeting envisaged for June.

The Chair had noted that the confidential import figures provided by one MS indicate a decrease in the volume of imports. He asked this MS to verify whether the vehicles covered by the above definition had been replaced by other models which would not be covered by the proposal for an autonomous duty suspension.

Action points:

Revised document will be prepared and distributed also to the delegates of the duty suspension committee.

MS are invited to inform the COM on imports of these vehicles in order to prepare the impact assessment.

6.Any other business

· Court cases

See item 5.

· Other

Modification of text of CN code 9503 00 70 (TAXUD/13071/2010)

Discussion on the item was postponed because of lack of time.

Ringbinders

The MS concerned informed COM that the divergent BTI is still valid. The case will be dealt with through bilateral contacts between COM and the MS.

Classification of all terrain vehicles/quads

One MS informed the Committee on a case pending before its national tribunal. It referred to recently adopted classification regulations and CNEN, arguing that the regulations may be misinterpreted and disregarded (even if they create "package with the regulations"). It invited other MS to ensure that BTI was issued following a physical check of the vehicle (chassis, seat, footrests) for which a BTI had been requested. It added that there seem to be divergent BTIs. If so, it asked the Commission to take a decision to invalidate incorrect BTI; alternatively it requested classification regulations to be issued.

COM was asked to provide, if possible, a copy of its answer to a letter from the company involved in the national tribunal case and under which conditions it can be disclosed to the national court.

It also asked if one MS is allowed to provide data given by the company for a BTI application to another MS as these data are confidential. However, data submitted should be identical when BTIs are requested for identical products.

Another MS stated that it has problems getting information from the company about the vehicles. It is currently discussing the issue with the MS concerned in order to resolve the issue bilaterally.

The Chair stressed the importance of verifying factual information, even in those cases where a physical check does not occur. He added that currently it is not envisaged to issue further legal measures, given the judgment in ECJ Case C-15/05 (Kawasaki), and the CNEN and two regulations recently adopted. He stated that according to Kawasaki the technical features of the ATVs and their use in conjunction with other equipment, such as trailers and mowers, distinguish them from Sports Utility Vehicles (Sport Quads). Thus, so-called Quads differ in their construction and use from the ATVs under discussion.

Concerning the letter from the company (containing a presentation on "single seat issue" and distributed on CIRCA), DG TAXUD had confirmed reception and nothing else. The Chair will consult his colleagues in the Legal Service with regard to disclosure of correspondence between the Commission services and individual operators.

Concerning data for BTI applications – the representative of the BTI sector stated that data can, in principle, only be provided if the company agrees. However, there is currently a court case pending in the NL (reference for a preliminary ruling) on how to deal with situations when the holders of the BTI belong to the same "company group".

It was also added that the legal effect of the BTI is that it provides protection to its holder only.

One MS reminded that the issues of LED modules and video walls and casings and housings for TV are still pending and requested that the Committee would examine these issues at the Committee's next meeting.

One MS, reminded the Committee of the statement about medical tubes agreed at the 2nd meeting (April 2009). It has had bilateral contacts on this issue with another MS. That MS undertook to check the characteristics of its products to see whether the statement applies.

One MS raised the issue of compressors. Another MS pointed out that several MS have issued BTI under different CN codes. One MS informed the Committee of a case where a company had asked for BTI in a number of MS and where, due to an efficient co-operation between MS, BTI shopping had been unsuccessful. The Chair informed MS that the linguistic issue had been addressed; as for the divergences in classification among MS, DG TAXUD will ask MS for more information in order to correctly identify the various products involved with a view to finding a solution to the problem.

The Chair informed the Committee about a proposal made by one MS for modernising the structure of HS heading 8528, in particular deleting the subdivisions for CRT and creating new subdivisions for monitors using technologies such as LCD, LED, OLED. The Chair thanked that MS for the submission and explained that COM is studying the proposal. It was noted that trade data will also be necessary.

· List of pending cases:

Files to be closed:

Docking stations for digital camera – closing of the file (see also TAXUD/0579/2007)

The MS involved informed that there is still a national court case pending – therefore the file remains pending.

Quad bikes/agriculture tractors (TAXUD/0682/2009)

The file remains pending – see Classification of all terrain vehicles/quads under Any Other Business.

Annex I

List of Participants

31st meeting of the Customs Code Committee

Tariff and Statistical Nomenclature Section

(Mechanical/Miscellaneous Sector)

held in Brussels from 7 to 9 April 2010

Chairman:

Mr. Foltmar

Commission:

Ms. Procházková, Ms. Dulguerova, Mr. Marques, Mr. Valerdi

Mr. Goorman for item 6 – any other business

Member States

Authorities or bodies represented by:

AUSTRIA

Finanzministerium

BELGIUM

F.O.D. Financiën/ Douane en accijnzen

BULGARIA

National Customs agency

CYPRUS

Ministry of Finance

CZECH REPUBLIC

General Directorate of Customs

DENMARK

Ministry of Taxation

ESTONIA

Tax- and Customs board

GERMANY

Bundesministerium der Finanzen

FINLAND

National Board of Customs/Permanent Representation

FRANCE

DGDDI

GREECE

Ministry of Economy and Finance

HUNGARY

Ministry of Finance

IRELAND

Revenue Commissioners

ITALY

Agenzia delle dogane

LATVIA

State Revenue Service

LITHUANIA

Customs department

LUXEMBOURG

Direction des Douanes et Accises

MALTA

Customs department

THE NETHERLANDSBelastingdienst / Douane Rotterdam/BTI team

POLAND

Ministry of Finance

PORTUGAL

Ministério das Finanças, DGAIEC

ROUMANIA

Ministry of Finance

SPAIN

Agencia Estatal de Administracion Tributaria

SLOVAKIA

Customs Administration

SLOVENIA

Ministry of Finance

SWEDEN

Swedish Customs

UNITED KINGDOMHM Revenue and Customs

Annex II

Description of the goods

Classification(CN code)

Reasons

(1)

(2)

(3)

An article with overall dimensions of 197 x 90 x 2 cm consisting of 16 slats of solid wood held together by two bands of textile fixed to the wood by means of metal staples.

The slats are not curved, and they are of non-flexible massive pine.

The article is intended to be used together with a bed frame to support a mattress.

9404 10 00

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3(B) to Chapter 94 and by the wording of CN codes 9404 and 9404 10 00.

Although the slats are neither curved nor flexible, the article as a whole meets the terms of heading 9404 as it is designed to support a mattress in a bed.

Classification under CN code 9403 90 30 as part of a bed is excluded, as mattress supports, presented separately, are not to be classified as parts of goods by virtue of Note 3(B) to Chapter 94.

The article is therefore to be classified under CN code 9404 10 00 as a mattress support.

Annex III

Description of the goods

Classification(CN code)

Reasons

(1)

(2)

(3)

An apparatus consisting of an interchangeable ultra-violet (UV) light source, a reflector, a shutter, an intensity control and a shutter-timer in a casing (so-called "UV spot light source") with overall dimensions of 311 x 160 x 227 mm. The casing is equipped with a carrying handle, controls and fixed light guide.

The apparatus is used in a photochemical process, so-called "UV curing", for surface treatment of various photosensitive materials with UV radiation, in particular for the non-mechanical hardening of different materials and coatings, via controlled emissions of UV light.

8543 70 90

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8543, 8543 70 and 8543 70 90.

Classification under heading 8479 as a machine having an individual function, not specified or included elsewhere in Chapter 84, is excluded as the hardening does not involve any mechanical function, but is the result of a photochemical process. Accordingly, the apparatus is to be considered as UV irradiation equipment for general industrial uses (see also the Harmonised System Explanatory Notes to heading 8543, fourth paragraph, (11)).

The apparatus is therefore to be classified under CN code 8543 70 90 as other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85.

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