Commission Implementing Regulation (EU) No 1216/2014
Of 11 November 2014 — CELEX 32014R1216
Description of the goods
An electronic apparatus with dimensions of approximately 10 × 4 × 1 cm, comprising, amongst others, the following components: — a processor, — a system memory of 1 GB, — an internal memory of 4 GB, — a built-in module for wireless connection to the internet. It is equipped with the following interfaces: — HDMI, — USB, — micro USB, — micro SDHC. The apparatus does not incorporate a video tuner. When connected to a television set or a monitor, the apparatus enables the user to access the internet, for example, for exchanging e-mails, watching videos, playing games or downloading software applications. It also is able to reproduce multimedia files such as video, photo and music from memory cards or USB memories.
Reasons
Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, additional note 3 to Chapter 85, and by the wording of CN codes 8528, 8528 71 and 8528 71 91. Within the meaning of note 3 to Section XVI, the apparatus is designed to perform two or more alternative functions (automatic data-processing of heading 8471, telecommunication of heading 8517, video reproduction of heading 8521 and reception of television of heading 8528). It is not possible to determine the apparatus' principal function, as each function is equally important for the use of the apparatus. Consequently, the apparatus is to be classified under the heading which occurs last in numerical order among those which equally merit consideration. Classification under headings 8471, 8517 or 8521 is therefore excluded. As the apparatus does not contain a video tuner and allows interactive exchange of information, it is therefore to be classified under CN code 8528 71 91 as apparatus with a microprocessor-based device incorporating a modem for gaining access to the internet, and having a function of interactive information exchange, capable of receiving television signals (so-called ‘set-top boxes which have a communication function’, including those incorporating a device performing a recording or reproducing function, provided that they retain the essential character of a set top box which has a communication function).