Classification Regulation – Heartbeat measuring equipment.

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tariff clasification

On 26 November the EU Commission issued Implementing Regulation 1212/2013 for the mandatory classification of heartbeat measuring equipment under CN-tariff code 9031.80.38. The reasons being that the equipment is composite goods made up of components classified under Chapter 90 (measuring or checking device) and Chapter 91 (watch). By virtue of rule 3(b) it is to be classified as if it consisted of the component which gives the equipment its essential character. Given the equipment’s objective characteristics, namely the preponderance of components with the heartbeat measuring and monitoring function, the essential character of the equipment is given by the measuring components. The clock function of the equipment is ancillary to its function as a measuring apparatus since an apparatus for performing measurements based on time (heartbeats per minute) relies on a clock for establishing the time comparison when processing the measurement. Consequently, classification under heading 9102 as a watch is excluded.

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