On 25 April the European Commission published a tariff classification on audio apparatus for sound reproduction of audio files.
An audio apparatus (so-called ‘soundbar’) is for sound reproduction of audio files of various formats from various interfaces. Its overall dimensions are approximately 110 cm × 14 cm × 7 cm.
The apparatus is equipped with: (i) ethernet interface; (ii) bluetooth and WiFi network connectivity
digital optical input and R.CA line inputs and outputs; and (iii) 2 USB ports, of which one is mini and for product servicing
The apparatus can be used with another sound reproducing apparatus or with a television apparatus. It can also reproduce audio files stored on the USB flash memory or an internet radio. It is designed to create surround sound and stereo effects.
Classification (Combined Nomenclature (CN) code) - 8519.81.45.
The classification is determined by General Rules of Interpretation (GRI) 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of the CN codes: 8519, 8519.81, and 8519.81.45.
The apparatus combines the function of a loudspeaker of heading 8518 (when used in connection with another sound reproducing apparatus or with a television apparatus) and a function of a sound reproducing apparatus of heading 8519 (when reproducing audio files from a USB flash memory or from an internet radio). As the apparatus also performs a sound reproducing function, classification under tariff heading 8518 is excluded.
Since the apparatus is supplied with a USB connection, it means that it is using semiconductor media. Therefore, the product is to be classified under CN code 8519.81.45 as ‘other sound reproducing apparatus using semiconductor media’.
Story by: Riaan de Lange
