MISCELLANEOUS MANUFACTURED ARTICLES > FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LUMINAIRES AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED BUILDINGS > Other furniture and parts thereof
For the purposes of this chapter, the term 'furniture' means any movable article (not included in other more specific headings of the Nomenclature) which is designed for placing on the floor or ground and is used for equipping private dwellings, hotels, offices, schools, churches, shops, laboratories, hospitals, or other establishments, including gardens and theatres. Note 2 specifies that articles referred to in headings 9401 to 9403 are to be classified in those headings only if designed for placing on the floor or ground. The chapter also covers lamps and lighting fittings (heading 9405) not elsewhere specified, including chandeliers, table lamps, bedside lamps and garden lamps. Mattresses, sleeping bags and similar bedding articles are covered regardless of filling material. Prefabricated buildings (heading 9406) means buildings which are finished in the factory or supplied as sets of elements to be assembled on site.
1. This Section does not cover: (a) articles of plastics, of heading 3924 or 3926, or articles of rubber (heading 4014 or 4015), or of vulcanised rubber other than hard rubber (heading 4017); (b) handbags or other articles of heading 4202; (c) articles of straw, esparto or other plaiting materials (heading 4601 or 4602); (d) wall coverings of heading 4814; (e) goods of Section XI (textiles and textile articles); (f) goods of Section XII (footwear, headgear, umbrellas); (g) articles of Chapter 82 or 83 (base metal articles, tools, cutlery); (h) articles of Section XVI (machinery and electrical equipment); (ij) articles of Section XVII (vehicles, aircraft, vessels); (k) articles of Section XVIII (instruments, clocks, musical instruments); (l) articles of Chapter 95 (toys, games, sports requisites, except where indicated otherwise); (m) articles of Chapter 97 (works of art, collectors' pieces and antiques). 2. References in headings 9401 to 9406 to articles or parts of articles of a particular material are to be taken as including articles or parts of articles consisting of a combination of materials (e.g. furniture made of both wood and metal). However, these headings are not to be taken as applying to goods of a kind described in other headings that are more specific.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
Wooden kitchen furniture
CTH or change from subheading 940390 if part originating
- Other wooden furniture
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
- Furniture of plastics
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
-- Of bamboo
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
-- Of rattan
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
- Other wooden furniture
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
- Furniture of plastics
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
-- Of bamboo
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
-- Of rattan
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
-- Other
CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating
Annex 22-01 DA 2015/2446
C-24/22
22 Jun 2023PR Pet BV v Inspecteur van de Belastingdienst/Douane, kantoor Eindhoven
On those grounds, the Court (Seventh Chamber) hereby rules: The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016, must be interpreted as meaning that an article consisting of a structure, covered with different materials depending on the case, intended to give cats a place of their own which they can occupy, play in or scratch, referred to as a ‘cat scratching post’, does not fall under heading 9403 of that nomenclature. Such an article must be classified under the heading of that nomenclature corresponding to the material present to the greatest degree among those covering it, which it is for the referring court to determine. If those materials are present in equal proportions, that article should be classified under the heading which occurs last in numerical order among those which equally merit consideration. [Signatures] ( *1 ) Language of the proceedings: Dutch.
C-592/17
15 Nov 2018Skatteministeriet v Baby Dan A/S
Judgment of the Court (Ninth Chamber) of 15 November 2018.#Skatteministeriet v Baby Dan A/S.#Reference for a preliminary ruling — Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings and subheadings 4421, 7326, 7318 15 90, 7318 19 00 and 9403 90 10 — Article specially designed to mount child safety gates — Dumping — Validity of Regulation (EC) No 91/2009 — Imports of certain iron or steel fasteners originating in China — World Trade Organisation (WTO) Anti-Dumping Agreement — Regulation (EC) No 384/96 — Article 3(2) and Article 4(1) — Definition of Community industry.#Case C-592/17.