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					<dc:identifier>http://www.legislation.gov.uk/eur/2012/299/adopted</dc:identifier><dc:title>Commission Implementing Regulation (EU) No 299/2012 of 2 April 2012 concerning the classification of certain goods in the Combined Nomenclature</dc:title><dct:alternative>Commission Implementing Regulation (EU) No 299/2012</dct:alternative><dc:description>Commission Implementing Regulation (EU) No 299/2012 of 2 April 2012 concerning the classification of certain goods in the Combined Nomenclature</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32012R0299</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language>
					
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               <Uppercase>Commission Implementing Regulation</Uppercase> (EU) No 299/2012</Text>
            <Text>of 2 April 2012</Text>
            <Text>concerning the classification of certain goods in the Combined Nomenclature</Text>
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               <Text>THE EUROPEAN COMMISSION,</Text>
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               <Text>Having regard to the Treaty on the Functioning of the European Union,</Text>
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               <Text>Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff<FootnoteRef Ref="f00001"/>, and in particular Article 9(1)(a) thereof,</Text>
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                  <Text>In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.</Text>
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                  <Text>Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.</Text>
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                  <Text>Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.</Text>
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                  <Text>It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code<FootnoteRef Ref="f00002"/>.</Text>
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                  <Text>The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,</Text>
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               <Text>HAS ADOPTED THIS REGULATION:</Text>
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                        <Emphasis>For the Commission, On behalf of the President,</Emphasis>
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                        <Emphasis>Member of the Commission</Emphasis>
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                     <tbody><tr><th>Description of the goods</th><th>Classification(CN code)</th><th>Reasons</th></tr><tr><th>(1)</th><th>(2)</th><th>(3)</th></tr><tr><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>A portable battery-operated multifunctional electronic apparatus in a single housing, measuring approximately 10 × 9,5 × 10,5 cm, equipped with:</Text>
                              </Para>
                              <UnorderedList xmlns="http://www.legislation.gov.uk/namespaces/legislation" Decoration="dash">
                                 <ListItem>
                                    <Para>
                                       <Text>a liquid crystal colour display with a diagonal measurement of the screen of approximately 9 cm (3,5 inches), an aspect ratio of 4:3 and a resolution of 320 × 240 pixels,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>loudspeakers,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a microphone,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>an alarm clock,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a memory of 2 GB,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a memory card reader,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a USB interface,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>an interface for an FM antenna,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>control buttons.</Text>
                                    </Para>
                                 </ListItem>
                              </UnorderedList>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The apparatus is capable of performing the following functions:</Text>
                              </Para>
                              <UnorderedList xmlns="http://www.legislation.gov.uk/namespaces/legislation" Decoration="dash">
                                 <ListItem>
                                    <Para>
                                       <Text>radio-broadcast reception,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>voice recording,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>sound reproduction,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>still and video image reproduction,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>alarm clock.</Text>
                                    </Para>
                                 </ListItem>
                              </UnorderedList>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>
                                    <FootnoteRef Ref="f00003"/> See image.</Text>
                              </Para>
                           </td><td>8527 13 99</td><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8527, 8527 13 and 8527 13 99.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>As the apparatus is designed for the purpose of performing several functions of Chapter 85 it is to be classified, by virtue of Note 3 to Section XVI, as being that apparatus which performs the principal function.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>In view of the objective characteristics of the apparatus, namely the design and conception, its intended use is that of an alarm clock radio. The sound reproduction is considered secondary. In view of the small size and low resolution of the screen, the still and video image reproduction is also considered secondary.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The apparatus’ principal function is therefore that of a reception apparatus for radio-broadcasting, combined in the same housing with sound recording or reproducing apparatus and a clock.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The apparatus is therefore to be classified under CN code 8527 13 99 as other radio-broadcast receivers capable of operating without an external source of power, combined with sound recording or reproducing apparatus.</Text>
                              </Para>
                           </td></tr></tbody>
                  </table>
               </Tabular>
               <Figure>
                  <Image ResourceRef="r00001" Height="auto" Width="auto"/>
               </Figure>
            </ScheduleBody>
         </Schedule>
      </Schedules>
   </EURetained><Footnotes><Footnote id="f00001">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00001" Class="EuropeanUnionOfficialJournal" Year="1987" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1987.256.01.0001.01.ENG" Date="1987-09-07">OJ L 256, 7.9.1987, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00002">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="1992" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1992.302.01.0001.01.ENG" Date="1992-10-19">OJ L 302, 19.10.1992, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes><Resources><Resource id="r00001">
         <ExternalVersion URI="http://www.legislation.gov.uk/eur/2012/299/images/eur_20120299_adopted_en_001"/>
      </Resource></Resources></Legislation>