Keywords
Summary

Keywords

Common Customs Tariff – Tariff heading – Adapter containing a memory-chip and designed to provide the electrical connection between an automatic programming machine and the electrical components to be programmed

(Council Regulation No 2658/87, Annex I; Commission Regulation No 1810/2004)

Summary

An adapter, such as that at issue in the main proceedings, that performs the functions of the electrical connection between the programming machine and the components to be programmed and of the storage of the programming process, which can be retrieved later, fulfils the condition set out in Note 5(B)(c) to Chapter 84 of the Combined Nomenclature in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1810/2004 and must be classified under heading 8471 thereof as a ‘unit’ of an automatic data processing machine, in so far as its main function is to carry out data processing. Where that function is lacking, such an adapter must be classified under heading 8473 of the Combined Nomenclature as a ‘part’ or ‘accessory’ of a machine, as the case may be, if it is either essential to the functioning of that machine or constitutes a part or device designed to adapt a machine for a particular operation or an element to perform a particular service relative to the main function of that machine, which it is for the referring court to determine. If that adapter cannot be classified under either of the abovementioned headings, it must be considered to be an ‘electrical apparatus for making connections to or in electrical circuits’, and consequently to fall under heading 8536 of the Combined Nomenclature.

(see paras 43-45, operative part)