Commission Implementing Regulation (EU) 2015/2316
Of 8 December 2015 — CELEX 32015R2316
Description of the goods
A cylindrical-shaped, battery-operated article made of plastics with a lid (so-called ‘electronic money box’), of a height of 17 cm and a diameter of 12 cm. The lid includes a small LCD display and a slot to put coins (for example, euros) in. When a coin is manually inserted into the slot, a mechanism in the lid (the calculating device) recognises the diameter of the coin, and its value is displayed. When more coins are inserted one by one, the recognised values are added to the existing amount and the total sum is shown on the LCD display. No subtraction takes place when coins are removed from the money box. See image (*1).
Reasons
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8470, 8470 90 and 8470 90 00. The article is composite goods consisting of a plastic container and a calculating device. Compared to ordinary money boxes, the calculating device gives this article its essential character. Classification according to its constituent material (Chapter 39) is therefore excluded. As the article does not comprise any manual arrangements for data input (coins are not data) it is not considered a calculating machine (see also the Harmonised System Explanatory Notes (HSEN) to heading 8470 (A)(1)). As the calculating device makes it possible to add at least two figures, each comprising several digits (e.g. EUR 0,02 + EUR 2,00 = EUR 2,02), it fulfils the requirements for classification as a calculating device (see also the HSEN to heading 8470, first paragraph). The whole article is therefore to be classified under CN code 8470 90 00 as other machines with a calculating device.