Commission Implementing Regulation (EU) 2021/531
Of 22 March 2021 — CELEX 32021R0531
Description of the goods
A camera lens mount made of metal and plastic with a bayonet connection, and with dimensions of approximately 92 × 86 × 35,1 mm. The article is designed to be attached to the front of the digital video camera recorder, being placed between the video camera recorder and the objective lens. It is designed to allow for objective lenses to be used with digital video camera recorders with a different attachment thread size, providing mechanical iris control by moving its iris adjuster.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(m) to Section XVI, note 2 (b) to Chapter 90 and by the wording of CN codes 9002 and 9002 11 00. Classification under heading 8529 as a part suitable for use solely or principally with apparatus of headings 8525 to 8528 is excluded because the article is not essential for the function of the digital camera recorder. As the article allows objective lenses to be used with digital video camera recorders with a different attachment thread size, it increases the range of operations of the objective lenses. Therefore, the article is to be considered an accessory identifiable as suitable for use solely or principally with objective lenses of heading 9002 (see judgment of the Court of 16 June 2011, Unomedical, C-152/10, ECLI:EU: C:2011:402, paragraphs 29, 30 and 34). Consequently, classification under heading 8479 as a machine having an individual function, not specified or included elsewhere in Chapter 84, is excluded because the article is covered more specifically by a heading in another chapter of the Nomenclature (see also the Harmonized System Explanatory Notes to heading 8479, second paragraph (b)). Therefore, the article is to be classified under CN code 9002 11 00 as an accessory for objective lenses of heading 9002.