Commission Implementing Regulation (EU) No 875/2011
Of 31 August 2011 — CELEX 32011R0875
Description of the goods
Underwater housing for digital cameras made mainly of plastic within the meaning of Note 1 to Chapter 39. The product consists of two transparent halves which are fitted with manually operated push buttons, control or operating knobs made of metal, and frames with clasps made of plastic. It can also be fitted with an anti-glare screen shield, a mount and an extra handgrip. The watertight housing has a hollow at the front to fit the lens, which consists of a glass window and metal surround with an internal thread for ancillary lenses. At the back there is a padded space for the camera viewfinder. The product is intended to hold a complete digital camera and enables the camera to be used in damp or dusty surroundings. (See photos 1 and 2) (*1)
Reasons
Classification is determined by General Rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 39 and the wording of CN codes 3926, 3926 90 and 3926 90 97. Classification under heading 4202 as a camera case is excluded. Camera cases are included in heading 4202. However, the underwater housing is not just a container for holding digital cameras but a product with a function of its own. Given the presence of push buttons and control or operating knobs, the product is not to be considered a container. Classification under heading 8529 is excluded since, although the article is a camera accessory, it cannot be considered a digital camera part as it is not essential to the functioning of a digital camera. Classification under headings 9006 or 9007 pursuant to Note 2 (b) to Chapter 90 is also excluded as those headings cover traditional photographic and cinematographic cameras, not digital cameras. The product consists of different materials and has therefore to be classified according to the constituent material which gives the product its essential character, in application of General Rule 3 (b). As plastic gives the product its essential character, it is therefore to be classified under heading 3926 as other article of plastics of CN code 3926 90 97.