
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 codes 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 pursuant to Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following 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, 11 August 2010.
For the Commission, On behalf of the President,
Štefan FÜLE
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)

1. 

— 10 video reproducing apparatus of the digital versatile disc (DVD) type,
— 10 projectors using matrix liquid crystal display (LCD) technology, of a kind also capable of displaying digital information generated by an automatic data-processing machine,
— 10 single self-powered loudspeakers, mounted in their enclosures, and
— 20 digital versatile discs (DVDs) containing recorded works of ‘modern art’ in the form of images accompanied by sound.

The appearance of the video reproducing apparatus, the projectors and the loudspeakers has been modified by an artist with a view to appear as a work of ‘modern art’ without altering their function.

The installation is presented disassembled.
 8521 90 008528 69 108518 21 008523 40 51 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8521 and 8521 90 00, 8528, 8528 69 and 8528 69 10, 8518 and 8518 21 00 and 8523, 8523 40 and 8523 40 51.Classification under heading 9703 00 00 as a sculpture is excluded, as none of the individual components or the whole installation, when assembled, can be considered as a sculpture. The components have been slightly modified by the artist, but these modifications do not alter their preliminary function of goods of Section XVI. It is the content recorded on the DVD which, together with the components of the installation, provides for the ‘modern art’.The video-sound installation is neither composite goods, as it rather consists of individual components, nor goods put up in sets for retail sale within the meaning of General Rule 3(b). Consequently, the components of the installation are to be classified separately.The video reproducing apparatus are therefore to be classified under CN code 8521 90 00, the projectors under CN code 8528 69 10, the loudspeakers under CN code 8518 21 00 and the DVDs under CN code 8523 40 51.

2. 
It has been designed by an artist and operates in accordance with instructions provided by the artist. It is intended to be displayed in a gallery, fixed to the wall.

The fittings are separate from each other and are intended to be mounted vertically.

The tubes are to be placed into the fittings, providing two alternating shades of white.

The product is presented disassembled.
 9405 10 28 Classification is determined by General Rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9405, 9405 10 and 9405 10 28.Classification under heading 9703 00 00 as a sculpture is excluded, as it is not the installation that constitutes a ‘work of art’ but the result of the operations (the light effect) carried out by it.Classification under heading 9705 00 00 is excluded, as the installation is not a collector’s piece of historical interest. It has the characteristics of lighting fittings of heading 9405.The product is therefore to be classified under CN code 9405 10 28 as wall lighting fittings.