
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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of 3 months from the date of entry into force of this Regulation.
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, 8 December 2015.
For the Commission,
On behalf of the President,
Heinz ZOUREK
Director-General for Taxation and Customs Union
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
An article consisting of a plastic housing containing 4 metal terminals, diodes and cables with connectors (so-called ‘Photovoltaic (PV) junction box’).The PV junction box is a device for transmitting (by cable) electricity, not exceeding 1 000 V and generated by a solar panel, to another PV module or PV inverter. The function of the diodes is only to protect the article against overvoltage (so-called ‘hot spots’).See image. 8544 42 90 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 8544, 8544 42 and 8544 42 90.Classification under heading 8541 as diodes is excluded as the diodes do not significantly change the characteristics and properties of the article as a PV junction box. The principal function of the article is considered to be that of making connections to or in electrical circuits.As the article is provided with cables, classification under heading 8536 as an apparatus for making connections to or in electrical circuits is also excluded (see also the Harmonised System Explanatory Notes to heading 8536, group (III) (A)).The article is therefore to be classified under CN code 8544 42 90 as other electric conductors fitted with connectors.
