Keywords
Summary

Keywords

1 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - CLASSIFICATION OF GOODS - MACHINES AND APPLIANCES MADE UP OF DIFFERENT COMPONENTS - ' FUNCTIONAL UNIT ' WITHIN THE MEANING OF THE CUSTOMS COOPERATION COUNCIL ' S EXPLANATORY NOTES - DEFINITION

2 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - CLASSIFICATION OF GOODS - ' GOODS PUT UP IN SETS ' WITHIN THE MEANING OF GENERAL RULE A 3 ( B ) - DEFINITION

3 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' RADIO-BROADCASTING RECEPTION APPARATUS ' WITHIN THE MEANING OF HEADING NO 85.15 - COMBINED TUNER , RECORD-PLAYER AND CASSETTE RECORDER IMPORTED TOGETHER WITH LOUDSPEAKERS - CONDITIONS FOR CLASSIFICATION UNDER THAT HEADING

Summary

1 . THE FACT THAT GOODS ARE INTENDED , OR ARE EVEN SPECIFICALLY DESIGNED , TO BE USED TOGETHER AND THAT THEY ARE PRESENTED FOR CUSTOMS CLEARANCE TOGETHER IN THE SAME PACKAGE IS NOT A SUFFICIENT REASON FOR CLASSIFYING THEM AS A FUNCTIONAL UNIT WITHIN THE MEANING OF THE CUSTOMS COOPERATION COUNCIL ' S EXPLANATORY NOTES , IF THEY CAN BE USED SEPARATELY .

THE FUNCTIONAL UNIT PRINCIPLE IS INTENDED TO ALLOW CLASSIFICATION UNDER A GIVEN HEADING OF MACHINES AND APPLIANCES MADE UP OF COMPONENTS FALLING UNDER SEVERAL TARIFF HEADINGS , IN CASES WHERE THOSE COMPONENTS AS A WHOLE ARE INTENDED TO PERFORM THE SINGLE CLEARLY-DEFINED FUNCTION REFERRED TO IN THE TARIFF HEADING IN QUESTION . THE PRINCIPLE DOES NOT APPLY WHERE SOME OF THE COMPONENTS MAKING UP A PRODUCT MAY BE USED INDEPENDENTLY OF THE OTHER COMPONENTS AND FOR FUNCTIONS OTHER THAN THOSE WHICH MAY BE PERFORMED BY ALL THE COMPONENTS TOGETHER .

2 . THE EXPRESSION ' GOODS PUT UP IN SETS ' IN GENERAL RULE A 3 ( B ) IMPLIES THAT THE GOODS ARE CLOSELY LINKED FROM THE MARKETING POINT OF VIEW , WITH THE RESULT THAT THEY ARE NOT ONLY PRESENTED TOGETHER FOR CUSTOMS CLEARANCE BUT ARE ALSO NORMALLY SUPPLIED TOGETHER , AT THE VARIOUS MARKETING STAGES AND IN PARTICULAR THE RETAIL STAGE , IN A SINGLE PACKAGE IN ORDER TO SATISFY A DEMAND OR TO PERFORM A SPECIFIC FUNCTION . GENERAL RULE A 3 ( B ) APPLIES ONLY WHERE GOODS ARE PRIMA FACIE CLASSIFIABLE UNDER TWO OR MORE HEADINGS AND CLASSIFICATION IS NOT POSSIBLE UNDER GENERAL RULE A 3 ( A ), THAT IS TO SAY WHERE THERE IS NO SPECIFIC HEADING TAKING PRECEDENCE OVER MORE GENERAL HEADINGS .

3 . A COMBINED TUNER , RECORD-PLAYER AND CASSETTE RECORDER IMPORTED TOGETHER WITH TWO LOUDSPEAKERS INTENDED FOR USE WITH IT CONSTITUTES A SET OF GOODS FALLING UNDER HEADING NO 85.15 OF THE COMMON CUSTOMS TARIFF , WHERE THE GOODS CONCERNED ARE PUT UP IN A SINGLE PACKAGE AND ARE INTENDED TO BE MARKETED TOGETHER IN ORDER TO SATISFY A SPECIFIC DEMAND .