# Commission Implementing Regulation (EU) No 1126/2012 of 26 November 2012 concerning the classification of certain goods in the Combined Nomenclature, Annex Extent: E+W+S+N.I. Description of the goods Classification(CN code) Reasons (1) (2) (3) A portable battery-operated multifunctional apparatus with dimensions of approximately 9 × 5 × 1 cm, comprising: a colour liquid crystal display with a resolution of 320 × 240 pixels and a diagonal measurement of the screen of approximately 5 cm (2,2 inches), a microphone, a built-in memory of 4 GB, a FM tuner, a USB interface, a connector for headphones, control buttons. The apparatus is capable of performing the following functions: radio-broadcast reception, sound recording and reproducing, video recording and reproducing, voice recording, displaying still and video images. The apparatus supports the following formats: MP3, WMA, WAV, WMV and JPEG. The apparatus can be connected to an automatic data-processing machine for downloading or uploading files. 8527 13 99 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. The apparatus is designed to perform several functions of Section XVI, namely radio-broadcast reception with sound recording or reproducing, video recording or reproducing and still and video image displaying. By virtue of Note 3 to that Section, it is to be classified as being that apparatus which performs the principal function. Due to its objective characteristics, such as the apparatus' available memory and the small screen with low resolution, the video displaying, recording and reproducing functions are secondary. Consequently, the apparatus' principal function is that of radio-broadcasting combined with sound recording or reproducing apparatus. The apparatus is therefore to be classified under CN code 8527 13 99 as other apparatus for radio-broadcasting combined with sound recording or reproducing apparatus. --- Source: https://www.legislation.gov.uk/eur/2012/1126/annex (the official version) Page: https://openlegislation.uk/eu-regulation-2012-1126/annex Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.