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Tariff classification published for home cinema, LCD monitors and other devices
Hong Kong importers should be aware that the Commission has published on 27 April 2005 Commission Regulation 634/2005 of 26 April 2005. This regulation classifies under the Combined Nomenclature certain home cinema products without DVD player, an LCD monitor and a quality control system for paper production.
Hong Kong importers will recall that Commission Regulation 129/2005 classified under Heading 8521 (14% import duty) home cinema apparatus with DVD player (see: issue 5/2005, Business Alert-EU). The Commission has now followed up with the classification of other types of home cinema apparatus composed of different items, but always without DVD player.
The following type of home cinema apparatus is classified under CN code 8518.40.99 (4.5% import duty) according to its audio-frequency amplification function:
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Audio-frequency amplifier, incorporating a digital sound decoder, a digital sound processor to produce a multi-channel sound effect (surround) and circuitry for video/ sound synchronisation.
The device is capable of receiving signals from different sources (e.g. DVD player, satellite tuner, cassette player, video recorder). These signals may be decoded and passed to digital/analogue converters before being amplified.
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The following types of home cinema apparatus are classified under CN code 8527.39.80 (9% import duty). The apparatus are classified under this CN code (in application of Note 3 to Section XVI), because its principal function is that of a radio-broadcast receiver. The amplification and processing of sound are considered secondary functions.
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Apparatus consisting of:
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an AM/FM radio-broadcast receiver,
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a multi-channel amplifier, and
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a digital sound processor.
The product, which is designed to provide home entertainment, is presented with a
remote control.
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Apparatus consisting of:
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an AM/FM radio-broadcast receiver,
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a multi-channel amplifier,
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a digital sound processor, and
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circuitry for video/sound synchronisation.
The product, which is designed to provide home entertainment by receiving signals from different sources (e.g. DVD player, satellite tuner, cassette player, video recorder), is presented with a remote control.
The sound signals may be decoded and passed to digital/analogue converters before being amplified.
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The following LCD monitors are classified under CN code 85.28.21.90 (14% import duty). Classification takes place under Heading 8528 because the apparatus is a multipurpose apparatus which is not of the kind used solely or principally with an automatic data processing machine. Regardless of the presence of the DVI, the apparatus is multipurpose (See: issue 3/2005 of Business Alert-EU, on plasma multifunctional screens) because it has among others a connector specifically for video signals (i.e. S-video (Y/C) in and out). However, Hong Kong importers should also be aware that the Commission will publish another regulation on the tariff classification of LCD monitors with DVI but without S-video (Y/C) in and out.
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A colour monitor of the liquid crystal device (LCD) type with a diagonal measurement of the screen of 38.1 cm (15") and overall dimensions of 30.5 (W) x 22.9 (H) x 8.9 (D) cm with:
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maximum resolution of 1 024 x 768 pixels,
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scan frequencies of 30-80 kHz (horizontal) and 56-75 Hz (vertical).
The product has the following interfaces:
The product can display signals received from various sources, such as an automatic data processing machine, a closed circuit television system, a DVD player or a camcorder.
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The regulation also classifies a quality control system for paper production under CN code 9032.89.90 (2.8%). The system consists of a central processing unit with a keyboard, mouse and a visual display (personal computer), a central processing unit (server) and a precision scanner. The information processed by the personal computer is used for adjusting the output from the paper manufacturing equipment. The system comprises a personal computer. However, classification under Heading 8471 applicable to computers (0% import duty) is excluded by Note 5(E) to Chapter 84, because the apparatus performs a specific function other than data processing systems. Therefore, it has been classified according to its specific function as an automatic regulator.
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