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The Commission Implementing Regulation (EU) 2024/2617 of 1 October 2024 concerns the classification of certain goods in the Combined Nomenclature. This regulation mandates the classification of a specific product under a designated CN (Combined Nomenclature) code to ensure uniform customs procedures across the European Union.
Classification of Goods
Article 1 specifies that the goods described in column (1) of the table in the Annex are to be classified under the CN code indicated in column (2) of that table.
Description of the Goods
The product in question is a “projector with tuner” housed in a single unit measuring approximately 53 × 13 × 34 cm. It consists of a digital light processing (DLP) laser technology projector and a built-in television tuner. The main features and interfaces of the product include:
- Wireless connectivity via Bluetooth and Wi-Fi
- Smart TV capabilities with built-in intelligent assistants (e.g., Google Assistant, Bixby, Alexa)
- Internet of Things (IoT) compatibility
- Digital and analog TV tuners
- 4K resolution (3840 × 2160 pixels)
- Built-in speakers with 2.2 channel surround sound
- Three HDMI ports
- USB port
- Digital audio output
- Ethernet (LAN) RJ-45 port
- Antenna
The product can receive television signals through its built-in tuner and video signals from a computer or smartphone. It projects these signals as images onto an external screen or wall. It is designed to display both video and still images but does not include an integrated projection screen.
Classification Decision
The regulation classifies the product under CN code 8528 72 10, which corresponds to “television projection equipment.”
Reasons for Classification
The classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 8528, 8528 72, and 8528 72 10. The rationale is as follows:
- The projector incorporates a television tuner, making it a reception apparatus for television, as per the Harmonized System Explanatory Notes (HSEN) to heading 8528, third paragraph.
- Although it lacks an integrated monitor or screen, the device is considered a video display apparatus because it uses DLP technology to project images directly onto an external screen or wall. Therefore, classification under subheading 8528 71 is excluded (referencing HSEN to heading 8528, point (D)).
- Based on its objective characteristics, the product qualifies as projection equipment incorporating reception apparatus for television, aligning with the Explanatory Notes to the Combined Nomenclature for subheading 8528 72 10.
Transitional Provisions
Article 2 provides that any binding tariff information (BTI) issued in respect of the goods that does not conform to this regulation may continue to be invoked, in accordance with Article 34(9) of Regulation (EU) No 952/2013, for a period of three months from the date of entry into force of this regulation.
Entry into Force
Article 3 states that the regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union. From that date, it is binding in its entirety and directly applicable in all Member States.
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