An article (so-called ‘hammock with frame’), with dimensions of approximately 230 × 140 × 205 cm. It consists of a triangular stand to be placed on the ground, made of metal (steel) bars, in which a reclining surface serving as a lying area is hung. The reclining surface measures 100 × 190 cm (W × L) and contains slightly curved rods on the long sides and straight rods on the narrow sides, which are fitted with a fabric covering. The article is equipped with a ‘roof’ of textile material and mosq
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 94, and by the wording of CN codes 9403 , 9403 20 and 9403 20 80 . Given its characteristics, namely its weight and inability to be easily disassembled, the article cannot be easily transported to be used when going camping. Consequently, classification as camping goods under heading 6306 is excluded. The article is ‘movable’ and given its objective characteristics it is constructed for placing on the floor or ground. It is used, mainly with a utilitarian purpose, to equip outdoor areas such as gardens of private dwellings, hotels, restaurants etc. (see also the Harmonized System Explanatory Notes to Chapter 94, General, (A)). Consequently, the article is considered to be ‘furniture’ made of different materials and is to be classified under heading 9403 according to the material of which the support (frame) is made and which gives the article its essential character. The article is therefore to be classified under CN code 9403 20 80 , as other metal furniture. Documented CN 2026 code: 94032080.
26. Juli 2016