law://eu/reg/2016/664@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) |
| A portable battery-operated apparatus for capturing and recording video images, with dimensions of approximately 10 × 5 × 2 cm, of a weight of approximately 120 g, comprising:camera lens,an LCD display with a diagonal measurement of the screen of approximately 5 cm (2 inches),a microphone,a loudspeaker,a processor,an internal Li-ion battery,an internal memory with a capacity of up to 8 GB,a built-in (flip out) USB connector,an HDMI output,a built-in CMOS image sensor.The apparatus offers a 2-step digital zoom function. It is capable of recording video images at a resolution of 1280 × 720 pixels at a rate of 30 frames per second for a maximum of 2 hours. It is not capable of capturing still images.Video images recorded by the apparatus can be either transferred to an automatic data-processing (ADP) machine via the in-built USB interface or to a television set via a micro HDMI cable.Upon presentation, video files can also be transferred to the apparatus from an ADP machine via the in-built USB interface. The apparatus can also be used as a removable storage device. | 85258099 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8525, 852580 and 85258099.As the apparatus is only capable of recording video images, classification as a digital camera under CN code 85258030 is excluded. The fact that the apparatus has no optical zoom function does not prevent its classification as video camera recorder. (see Case C-178/14, Vario Tek, ECLI:EU:C:2015:152, para. 17-29). Given its objective characteristics, the apparatus is a video camera recorder.Video files can be transferred and stored to the apparatus from an ADP machine and the apparatus is capable of performing this function autonomously without any modifications. Therefore, the apparatus is considered to be able to record video files from sources other than the incorporated television camera. (See Case C-178/14, Vario Tek, ECLI:EU:C:2015:152, para. 30-39).Classification under CN code 85258091 as video camera recorders only able to record sound and images taken by the television camera is consequently excluded.It is therefore to be classified under CN code 85258099 as other video camera recorders. |
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