ECJ Note 2 in conjunction with note 5 to section xvi of the common customs tariff must be interpreted as meaning that individual electrical appliances which are suitable for use solely or principally with an electric sound or visual signalling apparatus within the meaning of tariff heading 85.17 are ‘parts’ within the meaning of that note and are to be classified accordingly under tariff heading 85.17 even when imported without the cables linking the various parts and without the acoustic or visual alarm signalling device.
Citations:
R-60/77, [1977] EUECJ R-60/77
Links:
European
Updated: 21 June 2022; Ref: scu.214592
