{
  "url": "https://openlegislation.uk/eu-regulation-2010-731/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-731/annex.json",
  "legislation": "eur/2010/731",
  "legislation_title": "Commission Regulation (EU) No 731/2010 of 11 August 2010 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-731",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nA video-sound installation consisting essentially of the following components:\n10 video reproducing apparatus of the digital versatile disc (DVD) type,\n10 projectors using matrix liquid crystal display (LCD) technology, of a kind also capable of displaying digital information generated by an automatic data-processing machine,\n10 single self-powered loudspeakers, mounted in their enclosures, and\n20 digital versatile discs (DVDs) containing recorded works of ‘modern art’ in the form of images accompanied by sound.\nThe appearance of the video reproducing apparatus, the projectors and the loudspeakers has been modified by an artist with a view to appear as a work of ‘modern art’ without altering their function.\nThe installation is presented disassembled.\n8521 90 00\n8528 69 10\n8518 21 00\n8523 40 51\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8521 and 8521 90 00, 8528, 8528 69 and 8528 69 10, 8518 and 8518 21 00 and 8523, 8523 40 and 8523 40 51.\nClassification under heading 9703 00 00 as a sculpture is excluded, as none of the individual components or the whole installation, when assembled, can be considered as a sculpture. The components have been slightly modified by the artist, but these modifications do not alter their preliminary function of goods of Section XVI. It is the content recorded on the DVD which, together with the components of the installation, provides for the ‘modern art’.\nThe video-sound installation is neither composite goods, as it rather consists of individual components, nor goods put up in sets for retail sale within the meaning of General Rule 3(b). Consequently, the components of the installation are to be classified separately.\nThe video reproducing apparatus are therefore to be classified under CN code 8521 90 00, the projectors under CN code 8528 69 10, the loudspeakers under CN code 8518 21 00 and the DVDs under CN code 8523 40 51.\n2.\nA so-called ‘light installation’ consisting of six circular fluorescent lighting tubes and six lighting fittings of plastics.\nIt has been designed by an artist and operates in accordance with instructions provided by the artist. It is intended to be displayed in a gallery, fixed to the wall.\nThe fittings are separate from each other and are intended to be mounted vertically.\nThe tubes are to be placed into the fittings, providing two alternating shades of white.\nThe product is presented disassembled.\n9405 10 28\nClassification is determined by General Rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405, 9405 10 and 9405 10 28.\nClassification under heading 9703 00 00 as a sculpture is excluded, as it is not the installation that constitutes a ‘work of art’ but the result of the operations (the light effect) carried out by it.\nClassification under heading 9705 00 00 is excluded, as the installation is not a collector’s piece of historical interest. It has the characteristics of lighting fittings of heading 9405.\nThe product is therefore to be classified under CN code 9405 10 28 as wall lighting fittings.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amendment",
      "affecting": "eur/2013/441",
      "affecting_title": "Commission Implementing Regulation (EU) No 441/2013 of 7 May 2013 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/731/annex",
    "retrieved_at": "2026-11-01T14:50:40.665709+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."
}