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					Frontiers Tariff Classification Service

Tariff Classification Guidance for

Chapter 85 Audio and Video Equipment

This Classification Guide cancels and replaces all previous version

www.uktradeinfo.com

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CONTENTS
Page

Legal Provisions Classification Advice Microphones, Speakers, Amplifiers Sound Reproducing Apparatus Sound Recording Apparatus Video Recording or Reproducing Apparatus Parts for Reproducing or Recording Apparatus Radio Reception Apparatus Television Reception Apparatus Video Monitors and Projectors Television, Video and Digital Still Cameras Parts for Radio and Television Apparatus and Cameras Blank Discs, Tapes and Other Media Recorded Media APPENDIX 1: Commission Regulations

3-4 5 5-6 6 7 8 9 10-11 12-13 14 15 16 17-18 18-19 20

updated 01/01/2007

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LEGAL PROVISIONS The General Interpretative Rules
The General Interpretative Rules (GIRs) provide the legal basis for classifying goods. The six rules are reproduced in Part 1 Section 3 of Volume 2 of the Tariff. Guidance notes on interpreting each rule is given in the Harmonised System Explanatory Notes. GIR 1 directs that “For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes”. The terms of the headings and the Section and Chapter Notes are paramount in determining a classification. A heading is a 4-digit code; a Chapter is a 2-digit code. GIR 6 determines classification at subheading level (i.e. a code of 6 or more digits). Therefore, if goods are classified using a code of 6 or more digits, GIR 1 and 6 will always apply. GIRs 2 to 4 may also be applicable, depending on the goods imported. Please note that each GIR must be considered in sequence e.g. classification of goods by using GIR 3(c) can only occur if the provisions of GIR 2(a), 2(b), 3(a) and 3(b) have been considered and excluded. References to GIR 2(a) and 3 are made elsewhere in this Guide. GIR 5 applies to certain containers, and packing materials presented with the articles for which they are intended.

Relative Section and Chapter Notes The Notes to Section XVI
The Notes to Section XVI cover goods classified in Chapters 84 or 85. When classifying goods of these Chapters, these Notes must be studied to determine which, if any, are applicable. The following provides some general advice on interpreting the Notes.

Note 1 covers exclusions from the Section e.g.
Note 1(g) “parts of general use” Note 1(p) “articles of Chapter 95”.

Note 2 covers the classification of parts. Note 3 covers the classification of composite goods and multi-function goods.

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Composite goods
This Note applies to composite goods. These goods consist of two or more machines, which are fitted together to form a whole. To determine the appropriate classification, it is necessary to establish which machine performs the principal function. If this is not possible, the goods are classified in accordance with GIR 3(c) i.e. in the heading which occurs last in numerical order, among those which equally merit consideration.

Multi-function goods
This Note applies to multi-function goods. These goods consist of a machine designed to perform two or more complementary or alternative functions. To determine the appropriate classification, it is necessary to establish the principal function of the machine. If this is not possible, the goods are classified in accordance with GIR 3(c), as per composite goods.

Note 4 covers the classification of machines consisting of individual components intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or 85.
This Note applies to a series of components, which can be separate or connected by piping or other means. Together, they must meet the terms of a heading of Chapter 84 or 85. Any additional components (spare parts etc.) must be classified separately, in their respective headings.

Notes 5 and Additional Notes - Please see the Tariff.

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CLASSIFICATION ADVICE
Please note there are special codes for equipment that is to be used in a civil aircraft. For details see the Tariff, Volume 1, Part 11, paragraph 11.2.8 or phone the National Advice Service on 0845 010 9000. Throughout this guide the term “capable of operating without an external source of power” should be taken to mean that the article can be powered by batteries or other power source that is contained within the housing of the article . This may not be the only means of providing power, there may also be the option of being powered by an external supply. Thus, solar powered, clockwork powered, battery powered, and mains/battery powered articles will be covered by this term, but a car radio would not as it relies on an external source of power - the car battery.

Section 1

Microphones, Speakers and Amplifiers
8518 1095 90

Microphones and stands therefor Loudspeakers – Including active speakers that contain an audio amplifier e.g. Subwoofer Mounted in their enclosures or cabinets single drive unit (speaker) multiple drive units (speakers) e.g. one woofer and one tweeter Not mounted in an enclosure

8518 2100 90 8518 2200 90 8518 2995 90

Please note that when loudspeakers are presented with other units of an audio system they do not need to be classified separately. For example a system comprising a radio receiver, CD player and speakers would be classified as a radio with sound reproducing facility - see Section 6 for details. Audio frequency amplifiers with only one channel with more than one channel e.g. stereo surround sound amplifiers e.g. 5.1 decoders combined with amplifier Electric sound amplifier sets combination of microphone, amplifier and loudspeaker e.g. loudhailers, Guitar Amplifier, sound-only karaoke machines, video karaoke proper to hdg 8521 – see Sect. 4 Graphic equalisers and mixing units

8518 4081 90 8518 4089 90

8518 4089 90 8518 5000 90

8543 7090 99

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Section 1

Microphones, Speakers and Amplifiers
8543 7090 90 8526 9200 90 8518 9000 99

Remote control handsets Infra-red type Radio frequency type Parts of goods of Heading 8518 Subject to the requirements of Note 2 to Section XVI of the Tariff

Section 2

Sound reproducing apparatus, not incorporating a recording device.

Coin or disc operated record players e.g. juke boxes For vinyl records only With laser reading system such as CDs

8519 2010 00 8519 2091 00

Turntables (record decks) Pocket size cassette players Pocket size covers only cassette players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of power and the dimensions of which do not exceed 170mm x 100mm x 45mm. See Subheading Note 1 and Additional Note 2 to Chapter 85. Other cassette players for use in motor vehicles other e.g. portable or for use in the home Compact Disc (CD) or MiniDisc (MD) players MiniDisc players for use in motor vehicles All other CD or MD players CD changers for vehicles

8519 3000 00 8519 8115 00

8519 8125 90 8519 8125 90

8519 8131 00 8519 8135 00 8519 8135 00

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Section 3 Sound Recording Apparatus whether or not incorporating a sound reproducing device
Dictation machines, mains powered only Telephone answering machines Cassette tape recorders with built-in amplifier and one or more built-in loudspeakers capable of operating without external source of power externally powered pocket size cassette recorders Pocket size covers only cassette players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of power and the dimensions of which do not exceed 170mm x 100mm x 45mm. See Subheading Note 1 and Additional Note 2 to Chapter 85. other cassette recorders Other magnetic tape recorders Open reel recorders with single speed of 19 cm per second or maximum speed of 19 cm per second Other magnetic tape recorders that do not use cassettes Other sound recording apparatus MP3, Disk recorders including player with built-in still image camera, IPOD without video signal. MP3 Player with built-in radio MP3 player with video recording or reproducing capability e.g. MP4 player, whether or not incorporating a radio 8519 8151 00 8519 5000 00

8519 8155 00 8519 8161 00 8519 8165 00

8519 8990 90

8519 8181 00

8519 8185 00

8519 8195 90

8527 1399 00 8521 9000 90

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Section 4

Video Recording or Reproducing Apparatus

Magnetic tape-type recorders or players Tape width not exceeding 1.3cm, tape speed not exceeding 50mm per second Standard VHS or 8mm recorders or players Other magnetic tape-type recorders or players Recorders or players that do not use magnetic tape and combined tape/disk recorders/players DVD players, laser disc players, hard disk recorders, personal video recorders (PVR), combined DVD/video players/recorders (VCR-DVD combination), media players using SMART media or other memory cards/modules, MP4 players without built in screen or TV tuner module, combined DVD/CD recorders/players, video capable karaoke machines, LCD advertising player, etc. Capable of operating without an external source of power includes portable DVD players with built-in screen Without radio tuner With radio tuner Not capable of being used without an external source of power, for use in motor vehicles Without radio tuner With RDS radio tuner With other radio tuner Powered by mains or an external battery Without radio tuner With radio tuner With built-in speakers With separate/no speakers Home Cinema System comprising a DVD player, surround amplifier, Radio tuner, speakers. MP4 player, whether or not incorporating a radio Video editing equipment and frame grabbers

8521 1020 90

8521 1095 90

8521 9000 90 8527 1310 00

8521 9000 90 8527 2120 00 8527 2170 00

8521 9000 90 8527 9119 00 8527 9135 00 8521 9000 90

8521 9000 90 8543 7090 99

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Section 5

Parts and Accessories for use with Apparatus of Sections 2, 3 & 4.

Subject to the requirements of Note 2 to Section XVI of the Tariff

Pick up cartridges Styli, whether or not mounted Electronic assemblies for telephone answering machines for other apparatus of Sections 2, 3 or 4 Remote control handsets Infra-red type Radio frequency type Other parts and accessories

8522 1000 00 8522 9030 00

8522 9041 00 8522 9049 90

8543 7090 99 8526 9200 90 8522 9080 99

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Section 6

Radio Reception Apparatus

This section covers radio reception apparatus on its own or combined with sound or video recording or reproducing apparatus or with a clock. It is divided into three groups: • Apparatus capable of operating without an external source of power. This type of apparatus can be powered by batteries or other power source that is contained within the housing of the article. Thus, solar powered, clockwork powered, battery powered, and mains/battery powered articles will be covered by this term, but a car radio would not as it relies on an external source of power - the car battery; • • Apparatus not capable of operating without an external source of power, to be used in motor vehicles; Apparatus not capable of operating without an external source of power, other than for use in motor vehicles. These will usually need to be connected to a mains electricity supply, or may be supplied with electrical power by another piece of apparatus.

Apparatus capable of operating without an external source of power
Pocket size radio cassette players Pocket size covers only radio cassette players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of power and the dimensions of which do not exceed 170mm x 100mm x 45mm. See Subheading Note 1 to Chapter 85. Radio tuner or receiver combined with tape player or recorder Radio tuner or receiver combined with compact disc or mini disc player or recorder May also include a tape player or recorder Portable radios and clock radios that can operate without an external power source Radio with digital recording via built-in memory or via external memory card slot; includes radios with MP3 player and/or recorder 8527 1290 00

8527 1399 00

8527 1310 00

8527 1900 00

8527 1399 00

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Apparatus not capable of operating without an external source of power, to be used in motor vehicles
Radio tuner or receiver combined with tape player or recorder with Radio Data System (RDS) radio with other radio Radio tuner or receiver combined with CD, DVD mini disc or MP3 player or recorder May also include a tape player or recorder with Radio Data System (RDS) radio with other radio Radio tuner or receiver without sound recording or reproducing apparatus

8527 2159 00 8527 2198 00

8527 2120 00 8527 2170 00

8527 2900 00

Apparatus not capable of operating without an external source of power, other than for use in motor vehicles
Radio tuner or receiver combined with tape, CD, DVD, MD, MP3 player or other digital recorder with built-in loudspeaker(s) with separate/no speakers with CD or MD player or recorder may also include tape or MP3 system with tape, MP3 or other digital recording system Radio tuner or receiver with alarm clock Radio tuner only Radio receiver (tuner-amplifier) Home Cinema system comprises a surround amplifier, radio tuner with DVD player included Radio pager Remote control handsets for apparatus of Section 6 Infra-red type Radio frequency type

8527 9119 00 8527 9135 00

8527 9199 00 8527 9210 00 8527 9900 00 8527 9900 00

8527 9900 00 8521 9000 90 8527 9900 00

8543 7090 99 8526 9200 90

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Section 7

Television reception apparatus

Please note the presence of a radio tuner does not affect the classification of apparatus in this section. Projection television receivers Colour TV with built-in video recorder or player DVD or magnetic tape type, MP4, DIVX TV/DVD/Games units Colour TV with built-in music player or recorder (MP3 or CD) classified to specifications of TV Other colour TV with integral tube standard screen shape (4:3 ratio) up to 15.5 cm diagonal >15.5, not exceeding 42 cm with modem and computer operating system other types >42, not exceeding 52 cm with modem and computer operating system other types >52, not exceeding 72 cm with modem and computer operating system other types >72 cm with modem and computer operating system other types 8528 7210 00

8521 9000 90 8528 7220 00

8528 7231

8528 7231 19 8528 7231 11 8528 7233 8528 7233 90 8528 7233 10 8528 7235 8528 7235 90 8528 7235 10 8528 7239 8528 7239 90 8528 7239 10

Please see lengths conversion table on page 13 With scanning parameters not exceeding 625 lines,
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with a screen diagonal measurement; not exceeding 75 cm standard screen shape (4:3 ratio) >15.5, not exceeding 42 cm with modem and computer operating system other types >42, not exceeding 75 cm with modem and computer operating system other types >75 cm with modem and computer operating system other types scanning parameters exceeding 625 lines with separate screen or with integral screen of a type other than cathode ray tube e.g. LCD, plasma screen standard screen shape (4:3 ratio) wide screen shape (16:9 ratio) TV tuner cards for use in a computer Set top boxes for digital TV Includes cable, satellite and terrestrial (existing TV aerial) Not incorporating a modem Classification of set top boxes incorporating a modem is under review. Please call the classification Helpline for advice. Black and white or other monochrome TV Remote control handsets for apparatus of Section 7 Infra-red type Radio frequency type
* Lengths correlation* Centimetres to inches 15.5 6.2 42 16.8 52 20.8 72 28.8 Wide screen shape (16:9 ratio)

8528 7251

8528 7251 19 8528 7251 11 8528 7251 8528 7251 95 8528 7251 92 8528 7259 8528 7259 90 8528 7259 10 8528 7275 00

8528 7291 00 8528 7299 00 8528 7111 00

8528 7119 00

8528 7300 00

8543 7090 99 8526 9200 90

Section 8
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Video monitors and projectors
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Video monitors colour with cathode ray tube standard screen shape (4:3 ratio) wide screen shape (16:9 ratio) scanning parameters not exceeding 625 lines scanning parameters exceeding 625 lines of a type other than cathode ray tube e.g. LCD, plasma Monitor with TV tuner Aspect ratio of 4:3 or 5:4 Widescreen other LCD monitor with DVI inputs and a diagonal measurement of the screen of 48.5cm (19 inches) or less and with an aspect ratio of 4:3 or 5:4 with video or DVI inputs with provision for a ‘ slot-in-card’ for video inputs black and white or other monochrome Incomplete Plasma Monitor Bare panel not capable of receiving a signal from any source comprising; glass substrates with plasma cells between, display and address electrodes, with or without driver and/or control circuitry and with or without a power supply. Incomplete LCD modules Bare panel not capable of receiving a signal from any source comprising; one or more TFT glass or plastic cells, with or without backlight unit, with or without inverters and one or more printed circuit boards with control electronics for pixels addressing only with touch screen facilities without touch screen facilities Video projectors LCD or DLP dual purpose type, that can also display computer data and/or images other types colour black and white or other monochrome

8528 4935 90

8528 4991 90 8528 4999 00

8528 7291 00 8528 7299 00

8528 7291 00

8528 5990 90 8528 5990 90 8528 5910 00 8529 9092 43

8548 9090 49 8529 9092 44

8528 6910 00 8528 6999 00 8528 6991 00

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Section 9

Television cameras, video cameras and digital still cameras

These cameras are distinguished from the photographic cameras of Chapter 90 because they do not use light sensitive film or plates; they form an image through a lens and convert it to an electrical signal for transmission or saving by electronic means. This section is divided into three groups: • Television cameras. These cameras do not record or save an image; they form an image and convert it to an electrical signal for onward transmission to other apparatus, either by line or radio. • Video cameras and camcorders. These cameras record or save a moving image. • Digital still cameras. These cameras record or save a still image.

Television cameras with three or more camera tubes other television cameras cameras using Charge Coupled Devices (CCD) or CMOS sensors e.g. webcams or cameras with single camera tube Video cameras and camcorders Only able to record sound and images taken by the camera These cameras do not have any kind of input jacks or ports - sound and/or images can only be input via the camera’s own microphone or lens Other video cameras and camcorders e.g. includes a DV-in connector Still image digital cameras Remote control handsets for apparatus of Section 9 Infra-red type Radio frequency type

8525 8011 00 8525 8019 90

8525 8091 00

8525 8099 00

8525 8030 00

8543 7090 99 8526 9200 90

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Section 10

Parts for Apparatus of Sections 6, 7, 8 and 9

Subject to the requirements of Note 2 to Section XVI of the Tariff

Aerials Telescopic or whip-type aerials for portable apparatus or for motor vehicles Satellite radio or TV aerials (dishes) Other outdoor aerials Indoor radio and TV aerials including built-in types Aerial filters and separators Cabinets and cases Of wood Of other material Electronic assemblies Other parts For television cameras of Subheading 8525.80 or for apparatus of Headings 8527 or 8528 For other apparatus of Sections 6, 7, 8 or 9

8529 1011 00 8529 1031 00 8529 1039 00

8529 1065 90 8529 1080 -

8529 9041 00 8529 9049 00 8529 9065 -

8529 9092 99 8529 9097 -

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Section 11

Blank and recorded discs, tapes and other media

Blank media
Magnetic Tapes Including cassette tapes, reel, VHS, mini DV etc 8523 2915 00

Discs Although all of these types of discs are read by laser systems, the recording (writing) systems differ. The discs fall into five classes: 1. CD-R 2. CD-RW 3. MiniDisc 4. DVD-R Recordable CD discs Recordable, re-writable CD discs Recordable, re-writable discs Recordable DVD discs 12 cm diameter 12 cm diameter 6.4 cm diameter 12 cm diameter 12 cm diameter

5. DVD+RW Recordable, re-writable DVD discs

CD-R discs. These are unrecorded blanks of “Orange Book II” type that use laser technology for both reading and writing. The laser Write process forms microscopic bubbles in a lightsensitive coating on the disc. The bubbles are read like the pits and lands on a prerecorded CD. They are proper to cc 8523 4011 10. CD-RW discs. These use phase-change technology for recording or erasing. They are proper to cc 8523 4019 00. MiniDiscs. These use magneto optical technology for recording or erasing. The blank discs have a magnetic layer and are rigid magnetic discs proper to cc 8523 2915 00. DVD-R discs. Technology is similar to the CD-R disc: laser technology for both reading and writing and proper to cc 8523 4013 00. DVD+RW discs. These use phase-change technology for recording or erasing. They are proper to 8523 4019 00.

Blank and recorded discs, tapes .and other media
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Flash Memory Cards (EEPROMS or E2PROMS) 8523 5110 00. These cards contain 2 or more flash memory integrated circuits mounted on a base. Includes compact flash, SMART media, secure digital (SD), multimedia card (MMC), memory stick, XD picture card, PC card, PCMCIA card. Micro Drives 8471 7050 90.

Recorded media
Gramophone records 8523 8099 00 Other recorded discs Although the manufacturing and recording (writing) systems are different the common factor is that when recorded all types of disc designed to be read by some kind of laser system. Classification depends on the type of material recorded on the disc: Tariff Text
For reproducing phenomena other than sound or image

Type of recorded material
Computer software: programs, data, device drivers etc.

Example
Word processing, spreadsheets, desk top publishing, painting or drawing programs, route planners, encyclopaedia, business or phone directories, catalogues Music discs, language courses, wildlife recordings, train buffs’ sound bites, talking books Flight simulators, shoot ‘em ups, golf, football, car racing, strategy games

Tariff code
CDs proper to 8523 4045 00

For reproducing sound only

Music, speech, other sounds

Minidisc proper to 8523 4031 00 CDs proper to 8523 4039 00 CDs and DVDs proper to 8523 4045 00

Other: For reproducing representations of data, sound and image recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine. Other:

Games for use in a computer. See below for software for video games consoles and machines

Films, pictures and image files

Movies, videos, photoCDs, clip art collections, photo collections, karaoke discs, discs for video games consoles and machines

DVDs proper to 8523 4051 00 Other types of disc proper to 8523 4059 00 Cartridges for video games to 9504

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Recorded media
Tapes for sound or image Including compact cassette, VHS, mini DV e.g. music, films 8523 2939 00

Other tapes e.g. computer programs, data, games

8523 2933 00

.

APPENDIX 1:
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COMMISSION REGULATIONS
Please note that some of the codes listed below have changed. To confirm the correct codes, please refer to the following website; www.uktradeinfo.com Please search under; 1. “Codes and Guides”, Select “Nomenclature Correlation and Revisions” from the drop down list.. 2. “HS/CN Correlation Tables” 3. “Combined Nomenclature (CN): 2006-2007 Correlation Tables” 4. “Correlation Tables 2006-2007”.

A selection of relevant Commission Regulations are included below. Such Regulations are legally binding throughout the European Union. Details are published in the “L” series of the Official Journal of the European Communities (the OJ). When a Commission regulation, or a combined Nomenclature Explanations Note (CNEN), is published, we issue a Tariff Notice publicising the fact. Tariff codes are reviewed and amended from time to time. The current codes for the goods referred to in these examples are: Audio Surround Sound Amplifier Audio amplifier with radio tuner Connectors for Optical Fibre Cables Electro-Mechanical Assembly for a VCR Electronic Assembly for a TV tuner Home Cinema system including a DVD player LCD Monitor /screen with video and DVI inputs Plasma Monitor/screen with DVI inputs 85184099 85273980 69091900 85211030 85299072 85219000 85282190 85282190 634/2005 (1) 634/2005 (2&3) 384/2004 (1) 305/2001 (4) 305/2001 (4) 129/2005 (1&2) 634/2005 (4) 754/2004 (1&2) 241/2006 2147/2005 (4)

Plasma, Monitor/screen with video and computer inputs 85282190 Plasma Monitor for computer
(without DVI or other video inputs with provision for a “slot-in card” for video inputs)

85299081

Plasma Panel, Incomplete, not capable of receiving a signal from any source Portable MP3 player with built-in Radio Portable MP3 player with a separate radio in retail set Portable Video player, support formats, MP4,Dvix,MP3

85299081 85271399 8520 9000 8521 9000

2147/2004 (3) 400/2006 (2) 400/2006 (1) 1056/2006(1)

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