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21.2.2012 Official
Journal
of
the
European
Union
L
48/5
COMMISSION IMPLEMENTING REGULATION (EU) No 146/2012
of 16 February 2012
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
specific provisions of the Union, with a view to the
application of tariff and other measures relating to
trade in goods.
Having regard to the Treaty on the Functioning of the European

Union,
(3) Pursuant
to
those
general
rules,
the
goods
described
in
column (1) of the table set out in the Annex should be
Having regard to Council Regulation (EEC) No 2658/87 of
classified under the CN code indicated in column (2), by
23 July 1987 on the tariff and statistical nomenclature and
virtue of the reasons set out in column (3) of that table.
on the Common Customs Tariff
( 1 ), and in particular
Article 9(1)(a) thereof,
(4) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
Whereas:
Committee,
HAS ADOPTED THIS REGULATION:
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
Article 1
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
The goods described in column (1) of the table set out in the
Regulation.
Annex shall be classified within the Combined Nomenclature
under the CN code indicated in column (2) of that table.
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general
Article 2
rules for the interpretation of the Combined Nomen
clature. Those rules apply also to any other nomenclature
This Regulation shall enter into force on the twentieth day
which is wholly or partly based on it or which adds any
following that of its publication in the Official Journal of the
additional subdivision to it and which is established by
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 16 February 2012.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.

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L 48/6
EN
Official Journal of the European Union
21.2.2012
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
An apparatus in a single housing with 8521 90 00 Classification
is
determined
by
General
Rules
1
dimensions of approximately 42 × 25 × 6 cm,
and 6 for the interpretation of the Combined
comprising the following components:
Nomenclature, Note 3 to Section XVI and by
the wording of CN codes 8521 and 8521 90 00.
— two microprocessors, one of which is
dedicated only for the Blu-Ray reader,
The apparatus is a composite machine capable of
performing the functions of both headings 8521
— a dual DVB-S/DVB-T digital tuner,
and 8528.
— a built-in hard disk of 250 GB,
Given its characteristics, namely the presence of a
— a Blu-Ray 2D and 3D reader,
video reproducing apparatus of heading 8521
(the Blu-Ray reader in the present case) and the
— an SD card reader, and
possibility to record video signals and files from
a range of sources (including inter alia video
— a "smart card" reader for conditional access
recorders, digital cameras, camcorders) indepen
to a service provider.
dently of the connection to the service provider,
The apparatus is equipped with the following
the apparatus is not a reception apparatus for
interfaces:
television, incorporating a video recording or
reproducing apparatus and does not retain the
— two RF inputs,
essential character of a so-called "set-top box
which has a communication function".
— an Ethernet (RJ-45),
The apparatus has the principal function of a
— a USB,
video recording or reproducing apparatus incor
— an HDMI,
porating a video tuner within the meaning of
Note 3 to Section XVI.
— a SCART,
The apparatus is therefore to be classified under
— two RCA for audio output, and
CN code 8521 90 00 as other video recording or
reproducing apparatus incorporating a video
— an S/PDIF (optical digital audio output).
tuner.
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:
— apparatus within a local area network via a
so-called "home gateway" and
— external sources via the USB interface (such
as a hard disk, a USB memory, video
recorders, digital cameras, camcorders) or
via the SD card reader.
The apparatus is capable of recording and repro
ducing the digital television signals received as
well as any video files received through the SD
card reader or the USB interface.
The apparatus is capable of reproducing files
from external media such as DVD, Blu-Ray 2D
and 3D and CD via the integrated Blu-Ray
reader.

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Document Outline

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