Offizielle tarifliche Einreihungsentscheidungen der Europäischen Kommission
7 Einreihungsverordnungen
An article (so-called ‘hobby greenhouse’), measuring approximately 140 × 140 × 200 cm, comprising a frame made of steel. The frame also contains racks consisting of eight shelves, four on both sides, made of metal wire, measuring approximately 58 × 28 cm. The frame is covered on all sides by a flexible plastic sheeting with a rolling opening in the front measuring approximately 86 × 145 cm. The opening can be closed by a ‘Velcro’ fastening. The structure can be entered by a person. Its purpose i
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 7326 , 7326 90 and 7326 90 98 . Classification under heading 9403 as ‘other furniture’ is excluded because the article is not to be used for equipping private dwellings, hotels, offices, schools, churches, shops, laboratories and the like, but it is used for storing plants (see also the Harmonised System Explanatory Notes to Chapter 94, General, second paragraph, (A), and to heading 9403 , second paragraph). Classification under heading 9406 as a ‘prefabricated building’ is also excluded, as the construction is relatively unstable, with flexible walls. Consequently, it is not suitable for long term outdoor use as it is not considered to be weatherproof. The article is therefore classified according to its constituent material. The essential character of the article is given by the constructive element (metal frame and shelves). It is therefore to be classified under CN code 7326 90 98 as other articles of iron and steel. Documented CN 2026 code: 73269098.
19. Apr. 2016
A box of steel with dimensions of approximately 22,5 × 16,5 × 5,5 cm, with a wall thickness of more than 0,5 mm and of a capacity of less than 50 l. The box has a lid that is fixed to it by means of hinges and a closing system on the other side of the hinges. On the side of the closing system, the box has a handle. There are relief-like images of biscuits and cartoon animals on the lid and the bottom of the box. The box has no internal fitting.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN code 7326, 7326 90 and 7326 90 98. Given its objective characteristics, including its plain interior and small size, the product is not considered to be a suitcase, an executive- case or a briefcase of heading 4202. The product is not specially shaped or internally fitted to contain particular tools with or without their accessories (see also the Harmonised System Explanatory Notes (HSEN) to heading 4202, third paragraph). Classification under heading 4202 is therefore excluded. Because of its objective characteristics, namely the absence of any elements allowing to identify it as an adequate sales packing for specific consumer goods, classification of the product as a box under heading 7310 is also excluded (see also the HSEN to heading 7310, second paragraph). The product is therefore to be classified under CN code 7326 90 98 as other articles of iron and steel. Documented CN 2026 code: 73269098.
10. Juli 2014
Castor consisting of: — a rectangular stainless steel plate with dimensions of approximately 14 cm × 10 cm with 4 screw holes, — a fork-shaped stainless steel housing with a swivel bearing that rotates through 360°, — a rubber tyre with a diameter of approximately 13 cm and a width of approximately 4 cm, — a plastic rim with a bearing. The castor can be mounted on various articles, such as trolleys, hospital beds and other furniture.
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326, 7326 90 and 7326 90 98. Classification under heading 8302 is excluded as that heading only covers castors with a diameter not exceeding 75 mm or a width not exceeding 30 mm (see Note 2 to Chapter 83). The intended principal use of the castor is not inherent to its objective characteristics, as it is equally suitable for goods of, for example, heading 8716 (trolleys), heading 9402 (hospital beds) or heading 9403 (other furniture). Classification as a part of a specific article is therefore excluded. The castor is composite goods consisting of different materials (stainless steel, rubber and plastic). The component that gives the castor its essential character is the housing of stainless steel, as it is the basis for the structure of the castor. The castor is therefore to be classified under CN code 7326 90 98 as other articles of iron or steel. Documented CN 2026 code: 73269098.
25. Juli 2013
Box measuring approximately 33 × 10 × 10 cm, made of metal sheeting with a thickness of approximately 0,2 mm. The outside of the box bears a brand's logo and name. Inside the box, there is an easily detachable plastic inlay specially shaped to accommodate a bottle. The box is designed to be used as packaging for a bottle of wine. The box is presented without the bottle.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326, 7326 90 and 7326 90 98. Given its characteristics the product is a metal gift box with a detachable inlay. Heading 4202 covers products of a different nature suitable for long term use (such as binocular cases, musical instrument cases, gun cases and similar containers) specially shaped or internally fitted to contain particular tools with or without their accessories. The product is not similar to cases and containers of heading 4202 (see also the HS Explanatory Notes to heading 4202). Classification under heading 4202 as cases and similar containers is therefore excluded. Classification under heading 7310 as boxes or similar containers is also excluded as the product is neither a larger container used for commercial conveyance and packing of goods or a smaller container mainly used as sales packings for butter, beer, biscuits, etc. Heading 7310 covers products used as transport and sale containers for goods, whereas the product is a gift box holding a bottle and enhancing its appearance, while the bottle itself contains the liquid (see also the HS Explanatory Notes to heading 7310). Classification under heading 7323 as table, kitchen or other household articles is also excluded as the product is not an article used for kitchen or table or other household purposes but is a metal gift box of limited use (see also the HS Explanatory Notes to heading 7323). The product is therefore to be classified under CN code 7326 90 98 as other articles of iron or steel. Documented CN 2026 code: 73269098.
Galvanised article consisting of an U- shaped steel bolt threaded at both ends, two hexagonal nuts, and a cast-steel clamp with two holes for the passage of the bolt. The article is used, for example, for holding two or more wires together by placing the wires in the U-bolt, fitting the clamp over the wires and tightening the nuts.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326, 7326 90 and 7326 90 98. As the function of the article consisting of a bolt, two nuts and a clamp is different from that of a bolt, that is, it does not tighten and loosen together directly different elements, classification under heading 7318 as a bolt or similar article is excluded (see also the HS Explanatory Notes to heading 7326, point (1)). The article is therefore to be classified under CN code 7326 90 98 as other articles of steel. Documented CN 2026 code: 73269098.
23. Nov. 2012
Product in the form of a steel disc, cut from a flat hot-rolled plate, with a diameter of approximately 187 cm and a thickness of approximately 1,5 cm, with a stamped small hole and larger oval- shaped hole. After presentation, it is to be further processed (milling and drilling of additional holes, mounting of a steel rim, and surface treatment and coating) prior to being used. It is to be used, together with a similar disc of a thickness of approximately 2,5 cm, to connect one blade to the bla
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326, 7326 90 and 7326 90 98. Classification under heading 7308 as a part of a structure or under Section XVI as a part of a machine is excluded because, as presented, the product cannot be identified as a ‘part’ given that it requires further processing. It is therefore to be classified according to its constituent material under CN code 7326 90 98 as other articles of steel. Documented CN 2026 code: 73269098.
11. Aug. 2010
Item 6: Metal money-box, in the form of a miniature letter-box about 12 cm high and with a base about 5 × 6 cm, painted red, having a hole in the back for hanging it on a wall, a slot at the front for inserting coins, and a small door with a lock
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (2), as last amended by Regulation (EEC) No 604/83 (3), lists under heading No 69.13 inter alia statuettes and other ornaments, under heading No 97.02, dolls, and under heading No 97.03 inter alia other toys, under heading No 39.07, articles of plastic materials described in heading Nos 39.01 to 39.06, under heading No 44.27 inter alia ornaments or other fancy articles of wood, under heading No 73.40, other articles of iron or steel, and under heading No 83.06 inter alia ornaments of base metal; whereas for the classification of the aforementioned goods the abovementioned headings can be considered; Whereas these goods, because of their design and use, do not possess the essential characteristics of a toy nor, as regards articles 2 to 5, of a doll; whereas the articles mentioned under 1, 2 and 3, under 4, under 5 and under 6 are therefore not excluded, respectively, from Chapters 69, 39 and 44 or from Section XV by virtue of Notes 2 (f) to Chapter 69, 1 (q) to Chapter 39, 1 (o) to Chapter 44 or 1 (m) to Section XV; whereas, nevertheless, in the case of article 6, it does not have the characteristics of an ornament for use indoors similar to knick-knacks or wall ornaments mentioned in subheading 83.06 A of the Explanatory Notes to the Customs Cooperation Council Nomenclature; Whereas their form and decoration give the first five articles in question the character of ornaments; whereas neither their dimensions nor their function as money-boxes have any influence on their character as ornaments; whereas consequently, the first three articles must be classified under heading No 69.13; the fourth in subheading 39.07 B V d), and the fifth in subheading 44.27 B; whereas the sixth article, which can be treated in the same way as boxes, cases, cachou boxes and other containers referred to in paragraph (B) (3) of the Explanatory Note to the Customs Cooperation Council Nomenclature relating to heading No 73.40, must be classified under that heading in subheading B; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature, Documented CN 2026 code: 73269098.
19. März 2013
5. Apr. 1983