law://eu/reg/2015/21@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 electronic component contained in a rectangular plastic housing (so-called ‘game cartridge’) with dimensions of 35 × 33 × 4 mm.The game cartridge consists of a printed circuit board with integrated circuits (read-only memory (ROM) and flash memory), passive elements (capacitors, resistors) and several contact pins.The ROM comprises an application program (a video game) and cannot be changed or upgraded by the user. The flash memory is used for storing data created when the game is played, such as preferences or reached levels and scores.Due to its special shape and specifically configured contact pins, the cartridge can only be used in a specific brand and type of video game consoles of heading 9504.See imagenote. | 95045000 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 3 to Chapter 95 and by the wording of CN codes 9504 and 95045000.The cartridge contains not only a flash memory, but also a ROM comprising the game. The flash memory only stores information needed for playing the game, such as the players' preferences, reached levels and scores. The cartridge can only be used for playing video games in conjunction with a game console. Consequently, classification as media for the recording of sound or other phenomena of heading 8523 is excluded (see also the Harmonized System Explanatory Notes (HSEN) to heading 8523, sixth paragraph, point (f).As the cartridge is a part or accessory suitable for use solely or principally with a game console of subheading 950450, it is to be classified under CN code 95045000 (see also the HSEN to heading 9504 (2), third paragraph). |
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