Commission Implementing Regulation (EU) No 706/2013Show full title

ANNEX

Description of the goods	Classification(CN code)	Reasons
(1)	(2)	(3)
A control unit consisting of a printed circuit assembly containing integrated circuits (for example, a controller obtained by semiconductor technology), passive elements (for example, resistors, capacitors and inductors), active elements (for example, diodes and transistors) and a heat sink for a voltage not exceeding 1 000 V, in a housing with dimensions of approximately 24 × 13 × 5 cm. After the installation of the appropriate software, the control unit is incorporated in a washing machine whose functions it is intended to control (for example, starting and stopping the motor and the water heating system, opening and closing the water valves).	8537 10 91	Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(a) to Section XVI and by the wording of CN codes 8537, 8537 10 and 8537 10 91. Classification under heading 8450 as a part of a washing machine is excluded as the unit is a product included in a heading of Chapter 85. As the unit consists of a printed circuit assembly it does not fulfil the conditions for electronic integrated circuits laid down in Note 8(b) to Chapter 85. Classification under heading 8542 is therefore also excluded. Since the unit is programmable and used for the electric control of the functions of a washing machine, it is therefore to be classified under CN code 8537 10 91 as programmable memory controllers for a voltage not exceeding 1 000 V.