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Annex

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

DescriptionClassification (CN code)Reasons
(1)(2)(3)

A desktop projector to project data and images from a distance on a large screen or wall, operating by means of a liquid crystal device.

It can be connected to an automatic data processing machine. It has a video input to reproduce images coming from video sources such as a video recorder or a video camera.

8528 30 05

Classification is determined by the provisions of General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 30 and 8528 30 05.

The apparatus can be considered as a unit for an automatic data processing machine of heading 8471 or as a video projector of heading 8528.

Neither of these functions gives the apparatus its principal function.

Therefore, it is classifiable in heading 8528 which occurs last in numerical order among those which equally merit consideration.