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Document 61998CJ0339
Sumarul hotărârii
Sumarul hotărârii
Common Customs Tariff - Tariff headings - Network cards designed to be installed in automatic data-processing machines - Cards not performing a specific function within the meaning of Note 5(B) to Chapter 84 of the Combined Nomenclature - Classification, between 1990 and 1995, under heading No 8471 of the Combined Nomenclature
$$Note 5(B) to Chapter 84 of the Combined Nomenclature of the Common Customs Tariff, set out in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by the annexes to Regulations Nos 2886/89, 2472/90, 2587/91, 2505/92, 2551/93 and 3115/94, which provides inter alia that heading No 8471 (automatic data-processing machines and units thereof) does not cover machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function, does not preclude the classification of network cards designed to be installed in automatic data-processing machines under that heading. Network cards are comparable with any other medium whereby an automatic information processing machine accepts or delivers data in the sense that they have no function which they would be capable of performing without the assistance of such a machine. Accordingly network cards cannot in any event be regarded as performing a specific function.
Between July 1990 and May 1995 the cards in question were therefore to be classified under heading No 8471 as units of machines of the type referred to, as those cards satisfy the conditions relating to units set out in that Note, since they can be connected to the central unit and are specifically designed as parts of an automatic data-processing system.
( see paras 16-17, 20, 24 and operative part )