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The European Commission has issued Implementing Regulation (EU) 2024/2617 dated 1 October 2024, concerning the classification of a specific product under the Combined Nomenclature (CN). This regulation ensures the uniform application of the CN by providing a precise classification for the goods described.
Key Provisions of the Regulation:
1. Classification of Goods
The product described in the Annex is classified under CN code 8528 72 10. This code pertains to “television projection equipment” within the Combined Nomenclature.
2. Description of the Product
The product is a projector with a built-in television tuner, housed in a single unit measuring approximately 53 × 13 × 34 cm. It utilizes digital light processing (DLP) laser technology and includes the following features:
- 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 display (3840 × 2160 pixels).
- Built-in speakers with 2.2 channel surround sound.
- Interfaces including 3 HDMI ports, a USB port, digital audio output, an Ethernet (LAN) RJ-45 port, and an antenna connection.
The device is capable of receiving television signals through its built-in tuner and video signals from external sources like computers or smartphones. It projects these signals as images onto an external screen (not included) or directly onto a wall, displaying both video and still images.
3. Justification for Classification
The classification under CN code 8528 72 10 is determined by the following reasoning:
- The product incorporates a television tuner and functions as reception apparatus for television.
- Despite lacking an integrated monitor or screen, it is considered a video display device because it uses DLP technology to project images onto an external surface.
- Classification under subheading 8528 71 is excluded, as the device does not fit the criteria defined there.
- The classification aligns with the General Rules for Interpretation of the Combined Nomenclature and references to the Harmonized System Explanatory Notes (HSEN) and the Combined Nomenclature Explanatory Notes.
4. Transitional Measures
Binding tariff information (BTI) issued prior to the entry into force of this regulation, which does not conform to the new classification, may continue to be invoked by the holder for a period of three months. This is in accordance with Article 34(9) of Regulation (EU) No 952/2013.
5. Entry Into Force
The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union. It is binding in its entirety and directly applicable in all Member States from that date.
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