law://eu/reg/2012/144@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| An apparatus in a single housing with dimensions of approximately 31 × 20 × 5 cm, comprising the following components:a microprocessor,a dual DVB-S/DVB-T digital tuner,a flash memory, anda smart card reader for conditional access to a service provider.The apparatus is equipped with the following interfaces:a satellite RF input,a terrestrial RF input,a terrestrial RF output,an Ethernet (RJ-45),two USB,an HDMI,two SCART,two RCA for audio output,an S/PDIF (optical digital audio output), anda slot for a hard disk.An interchangeable hard disk can be clipped in after presentation. The hard disks can be retained for viewing the files recorded at a later stage only on this apparatus.Upon presentation, the apparatus is capable of receiving and decoding digital television signals (both free channels and programmes from the service provider). It is also capable of connecting to the Internet via the Ethernet interface.The apparatus is capable of receiving and decoding audio/video files from an automatic data - processing machine via a so-called "home gateway".The apparatus is capable of reproducing audio/video files from external media (such as a hard disk or a USB memory) via a USB interface.The apparatus is capable of recording and reproducing the digital television signals received. | 85287115 | Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 852871 and 85287115.The apparatus is a composite machine capable of performing the functions of both headings 8521 and 8528.Given its characteristics, neither function is considered to be the apparatus’ principal function within the meaning of Note 3 to Section XVI.The apparatus is therefore to be classified under the heading that occurs last in numerical order, namely heading 8528.Despite the presence of interchangeable hard disks, a capability to reproduce content from external media as well as a capability to record the free channels received, the apparatus retains the essential character of a so-called "set-top box which has a communication function".It is therefore to be classified under CN code 85287115 as a set-top box which has a communication function. |
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