
Article 1 
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2 
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 19 November 2010.
For the Commission, On behalf of the President,
Algirdas ŠEMETA
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
A product consisting of an audio-frequency amplifier (15 W) and a loudspeaker (approximately 20 cm (8 inches)) in a single housing with dimensions of approximately 38 × 38 × 20,5 cm and a weight of approximately 8 kg.The product is equipped with interfaces:
— for a musical instrument, such as an electric guitar;
— for a foot operated controller for sound effects;
— for a sound recording and reproducing apparatus, such as an MP3 or a compact disc player; and
— for headphones.It is also equipped with control buttons for volume, gain, sound and sound effects.The product receives electrical signals from the musical instrument, amplifies them by means of the audio-frequency amplifier and converts them into audible sound by means of the loudspeaker. 8518 40 89 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8518, 8518 40 and 8518 40 89.As the product is not fitted with, nor has a dedicated interface for a microphone, it cannot receive audible sound. Consequently, classification under subheading 8518 50 as an electric sound amplifier set is excluded.The product is a composite machine within the meaning of Note 3 to Section XVI consisting of a loudspeaker of subheading 8518 29, an audio-frequency electric amplifier of subheading 8518 40 and a sound effect machine of subheading 8543 70.The audio-frequency amplification function is the principal function of the product given the level of processing of the signals received.The product is therefore to be classified under CN code 8518 40 89 as an audio-frequency electric amplifier.