{
  "url": "https://openlegislation.uk/eu-regulation-2007-1231/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1231/annex.json",
  "legislation": "eur/2007/1231",
  "legislation_title": "Commission Regulation (EC) No 1231/2007 of 19 October 2007 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-1231",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "[2005] ECR I-8151.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nAn infrared home sauna, intended to be incorporated into a building, designed to hold up to two persons, consisting of:\nsix ‘ready to assemble’ prefabricated wooden panels,\na bench,\nventilation equipment,\nan air ioniser.\nSome of the panels are equipped with:\na door with a window,\na ceramic far-infrared heater,\ndigital controllers or,\nloudspeakers.\nThe wavelength of the rays generated by the ceramic far-infrared heater is 5,6–15 μm.\nThe product combines the functions of a sauna and an infrared heat therapy device. It provides recreational and relaxing treatment.\n8516 79 70\nClassification is determined by General Rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8516, 8516 79 and 8516 79 70.\nThe mechanical appliances and electronic equipment confer upon the whole its essential character. Classification under heading 4421 as other articles of wood is, therefore, excluded. The product does not provide any medical treatment and, therefore, classification under heading 9018 as a medical instrument or appliance is excluded.\nClassification under heading 9406 is excluded as the product is not a ‘stand-alone’ complete or incomplete prefabricated building.\nSince the ceramic far-infrared heater, performing the principal function of the product, is an electro-thermic appliance having a function specified elsewhere in Chapter 85 (heading 8516), classification under heading 8543 is excluded.\nAs the ceramic far-infrared heater is mainly for heating up the body and not only for spaceheating, the product is excluded from subheading 8516 29 as an electric space heating apparatus. Therefore, it is to be classified under subheading 8516 79.\n2.\nA stand-alone device for recording digital code representing video on a digital versatile disc (DVD) from a video camera recorder.\nThe device is equipped with a USB interface for connecting it to a video camera recorder or to an automatic dataprocessing machine.\nWhen the device is connected to the video camera recorder, the video recording is controlled by the latter apparatus and records only in a video format.\nThe device can also be used as a storage device for data on a DVD when it works in conjunction with an automatic dataprocessing machine.\n8521 90 00\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 5(E) to Chapter 84 and by the wording of CN codes 8521 and 8521 90 00.\nSince the device has a specific function, video recording from a camera, classification as a storage unit under subheading 8471 70 is excluded (see Note 5(E) to Chapter 84).\nBecause the device is specified in heading 8521 (as a video recording apparatus), classification as a transcribing device under heading 8471 (subheading 8471 90) is excluded.\nSince the device has a function specified elsewhere in Chapter 85 (heading 8521), classification under heading 8543 is excluded.\n3.\nA digital camera for capturing and recording images onto an internal storage device with a capacity of 22 MB or onto a memory card of a maximum capacity of 1 GB.\nThe camera is equipped with a 6 megapixels charge-coupled device (CCD) and a liquid crystal device (LCD) with a diagonal measurement of 6,35 cm (2,5 inches) that can be used as a display when capturing images or as a screen for displaying pre-recorded images.\nThe maximum resolution of the still images is 3 680 × 2 760 pixels.\nUsing this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 290 still images. Using the resolution of 640 × 480 pixels and the 1 GB memory of the card, it is capable of recording approximately 7 550 still images.\nThe maximum resolution of the video is 640 × 480 pixels.\nUsing this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 11 minutes of video at 30 frames per second.\nThe camera offers an optical zoom function which cannot be used during video recording.\n8525 80 30\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and the wording of CN codes 8525, 8525 80 and 8525 80 30.\nThe camera is not classifiable under subheadings 8525 80 11 or 8525 80 19 as a television camera because it is capable of recording still images and video.\nThe product can capture and record still images of a high quality.\nHowever, the product can only capture and record video of a quality of less than 800 × 600 pixels and has no zoom function during video recording. (See the CN Explanatory Notes to subheading 8525 80 30).\nWithin the meaning of Note 3 to Section XVI, the principal function of the camera is the capturing and recording of still images and, therefore, the product is to be classified as a digital camera of subheading 8525 80 30.\n4.\nA digital camera for capturing and recording images onto a memory card of a maximum capacity of 1 GB.\nThe camera is equipped with a 6 megapixels charge-coupled device (CCD) and a foldable viewfinder of a liquid crystal device (LCD) type with a diagonal measurement of 5,08 cm (2,0 inches) that can be used when capturing images or as a screen for displaying pre-recorded images.\nThe maximum resolution of the still images is 3 680 × 2 760 pixels.\nUsing this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 300 still images. Using the resolution of 640 × 480 pixels and the 1 GB memory of the card, it is capable of recording approximately 7 750 still images.\nThe maximum resolution of the video is 640 × 480 pixels.\nUsing this highest resolution and the 1 GB memory of the card, it is capable of recording approximately 42 minutes of video at 30 frames per second.\nThe camera offers an optical zoom function which can be used during video recording.\n8525 80 30\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and the wording of CN codes 8525, 8525 80 and 8525 80 30.\nThe camera is not classifiable under subheadings 8525 80 11 or 8525 80 19 as a television camera, because it is capable of recording still images and video.\nThe product can capture and record still images of a high quality.\nAlthough the product has the design of a video camera recorder, has a zoom function during video recording and is capable of recording approximately 42 minutes of video using the resolution of 640 × 480 pixels, the recording of the video remains a secondary function because the product can only capture and record video of a quality of less than 800 × 600 pixels. (See the CN Explanatory Notes to subheading 8525 80 30).\nWithin the meaning of Note 3 to Section XVI, the principal function of the camera is the capturing and recording of still images and, therefore, the product is to be classified as a digital camera of subheading 8525 80 30.\n5.\nA digital video camera for capturing and recording images onto a memory card of a maximum capacity of 2 GB.\nThe camera is equipped with a 5 megapixels charge-coupled device (CCD) and a foldable viewfinder of an organic light-emitting diode (OLED) device type with a diagonal measurement of 5,59 cm (2,2 inches) that can be used when capturing images or as a screen for displaying pre-recorded images.\nIt is equipped with a microphone input, and an audio-video output.\nThe maximum resolution of the video is 1 280 × 720 pixels.\nUsing this highest resolution and the 2 GB memory of the card, it is capable of recording approximately 42 minutes of video at 30 frames per second. Using the resolution of 640 × 480 pixels and the 2 GB memory of the card, it is capable of recording two hours of video at 30 frames per second.\nThe maximum resolution of the still images is 3 680 × 2 760 pixels.\nUsing this highest resolution and the 2 GB memory of the card, it is capable of recording approximately 600 still images. Using the resolution of 640 × 480 pixels and the 2 GB memory of the card, it is capable of recording approximately 15 500 still images.\nThe camera offers an optical zoom function which can be used during video recording.\n8525 80 91\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and the wording of CN codes 8525, 8525 80 and 8525 80 91.\nThe camera is not classifiable under subheadings 8525 80 11 or 8525 80 19 as a television camera because it is capable of recording still images and video.\nWithin the meaning of Note 3 to Section XVI, the principal function of the camera is the capturing and recording of video, because it can record video of a higher quality than 800 × 600 pixels for approximately 42 minutes using the resolution of 1 280 × 720 pixels, at 30 frames per second. Furthermore, the camera offers an optical zoom function which can be used during video recording. (See the CN Explanatory Notes to subheadings 8525 80 91 and 8525 80 99).\nThe product, being only able to record sound and images taken by the television camera, is classified as a video camera recorder of subheading 8525 80 91.\n6.\nA portable device consisting of a global positioning system (GPS) receiver, with integrated antenna and a personal digital assistant (PDA) with operating system in a single housing.\nThe overall dimensions are: 11,2 (length) × 6,9 (width) × 1,6 (depth) cm.\nIt is equipped with:\na memory card slot,\na 8,9 cm (3,5″) LCD colour touch screen,\nan LED backlight,\na 32 MB Flash memory,\na GPS built-in module with separate antenna,\na voice recorder,\nan MP3 Playback support with built-in loudspeaker,\ninterfaces for headphone, USB, cradle, etc., and,\nbuttons to access the tasks, calendar, notes, contacts.\n8526 91 20\nClassification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8526, 8526 91 and 8526 91 20.\nThe device consists of two components: an ADP machine of heading 8471 and a GPS receiver of heading 8526.\nNeither the dataprocessing nor the GPS receiving functions can be considered as the principal function.\nTherefore, the device is by application of GIR 3(c) to be classified under heading 8526.\n7.\nA four-wheeled motor vehicle fitted with a diesel engine with a capacity of 132 kW and a maximum speed of 40 km/h.\nThe vehicle has a fully automatic transmission, four forward gears and one reverse gear, and an enclosed cab with a seat for the driver only.\nThe chassis is fitted with a ‘fifth wheel’. The fifth wheel has a lift height of 60 cm and a maximum load-bearing capacity of 32 000 kg. Its purpose is to enable a trailer to be connected to it.\nThe vehicle is specifically designed for use in distribution centres handling trailers.\n8701 90 90\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of the CN codes 8701, 8701 90 and 8701 90 90.\nThe vehicle is not to be classified under heading 8709, because it is neither designed nor intended to carry goods themselves and is unsuitable for use on railway station platforms.\nThe Court of Justice of the European Communities ruled in Case C 495/03 that this type of vehicle is to be classified under heading 8701.\nIt is not to be classified as a road tractor for semi-trailers under subheading 8701 20, because it is not designed for use on the public road for transportation of freight over substantial distances.\nTherefore, the vehicle is to be classified as a tractor under subheading 8701 90 90.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "[2005] ECR I-8151."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/1231/annex",
    "retrieved_at": "2026-11-01T14:52:39.122680+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}