Fitted kitchen units

Other furniture and parts thereof Tables made of different materials are classified according to the material of which the support (legs and frame) is made, unless, by application of general rule 3(b) for the interpretation of the Combined Nomenclature, the material from which the top is made gives the table its essential character, for example by being of a higher value (this could be the case, if the top is made of precious metal, glass, marble, rare wood). This heading includes sets of table and chairs where the table is designed for dining (‘dining tables’) while sitting on the seats (chairs, stools, deck-chairs, armchairs, couches etc.). These sets are classified within the meaning of GIR 3(c), because neither the table nor the seats can be considered more essential for the set within the meaning of GIR 3(b). (See also the HS Classification Opinion to subheading 9403 60 and the CN Explanatory Notes to heading 9401 ). Examples of sets falling under heading 9403 : This heading also includes storage cubes made of various materials, for example, wood or paperboard, which may be covered with, for example, imitation leather or textile material, whether or not foldable, with a lid. They are designed to be placed on the floor, for storing objects and to be used as a seat. Examples: This heading does not include baskets and bags for laundry. For the purposes of Chapter 94 the term ‘furniture’ means any ‘movable’ articles (not included under other more specific headings of the Nomenclature), which are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, etc. Baskets and bags for laundry are classified according to their constituent material. For example, baskets for laundry of iron or steel are classified as other household articles under heading 7323 (which includes baskets for laundry, see the HS Explanatory Note (HSEN) to heading 7323 (A) (3)), and baskets for laundry of plaiting materials are classified under heading 4602 (which includes baskets of all kinds, see the HSEN to heading 4602 (1)). Examples of baskets and bags for laundry which are to be classified according to their constituent material: The Explanatory Note to heading 9401 regarding the references to ‘bamboo’ and ‘wood or wooden’, applies mutatis mutandis. This heading does not include ‘information displays’ such as ‘street boards’ and ‘roll-ups’. ►M39 Information displays are designed to be easily erected, taken down (folded up/rolled up) and carried/moved to wherever they are needed. They are designed for outdoor or indoor use or both. Their purpose is mainly to provide information and/or for advertising. Consequently, they do not have the character of furniture according to the HSEN to Chapter 94, General, second paragraph, (A), to equip private dwellings, hotels, theatres, offices, schools, ... or ships, caravan trailers etc. ◄ They are to be classified in other headings of the Nomenclature under which they are more specifically included (for example, street boards with writing or drawing surfaces corresponding to products of heading 9610 ) or according to their constituent material: (a) under a heading specifically covering these articles (for example, plates of base metal corresponding to products of heading 8310 are classified under this heading), or (b) under a heading covering various articles of this material (for example, heading 3926 or heading 7616 ). Example of a street board to be classified in heading 9610 : Street board with a blackboard surface. Example of a street board to be classified in heading 8310 : Street board made solely of base metal. Examples of ‘information displays’ which are to be classified according to their constituent material, under a heading covering various articles of this material: ►M39 A base of hard plastics, a top of an aluminium frame with a plastic sheet in the middle covered by transparent PVC foils from both sides. A base and a frame of aluminium with rubber attachments and transparent PVC foils covering a sheet of paper. Heading 7616 (the essential character is provided by the aluminium frame). Heading 7616 (the essential character is provided by the aluminium frame). A central plastic plate attached to five plastic rods (bars) of almost equal length, all of which can be tilted in different directions. Four of them have a plastic hook at the end and a plastic cap is mounted on the fifth rod. A frame in the shape of a concave curved screen constructed from tubes of aluminium and feet of steel to be placed on the ground (approximately 2 m high and 2 m long). The frame is designed to have a textile fabric attached. The textile fabric is not included at importation. The disassembled product is designed to be carried in a bag. Heading 3926 (the article is made solely of plastics). Heading 7616 (the essential character of the article is provided by the aluminium frame). Collapsible accordion frame of base metal (aluminium with plastic fittings) that is placed on the ground (approximately 2m high). Designed to hold a printed fabric (not included at importation) by means of magnets. The disassembled product is designed to be carried in a suitcase on wheels. Frame constructed from aluminium to be placed on the ground (approximately 2 m high). The frame is designed to have a textile fabric attached by means of magnets. The textile fabric shown in the image of the assembled product is not included at importation. The disassembled product is designed to be carried in a bag. Heading 7616 (the essential character of the article is provided by the aluminium frame). Heading 7616 (the essential character of the article is provided by the aluminium frame). ◄ ►M29 See also Note 2 (a) to Chapter 94 and the HS Explanatory Note to heading 9403. This heading includes various types of shelves (including single shelves presented with supports for fixing them to the wall) suitable for use in particular in the bathroom, shower or entrance hall. The way the shelf is attached to the wall (by screwing, by gluing, by suction cups…) is not a decisive factor for the classification. (See figures 1 and 2). However, so-called ‘soap dishes’ and ‘sponge baskets’/‘shower baskets’, made of various materials (metal, plastic, glass, ceramics etc.), used mainly in the bathroom or kitchen for holding a bar of soap, sponge or other hygienic articles, are excluded from this heading. They are to be classified according to their constituent material (see figures 3 to 9) even when they resemble single shelves as noted in the HSEN to 9403. A ‘sponge basket’/‘shower basket’ usually has a shape of a box/basket open from above and with openings for draining water both in its bottom and in side walls. Dimensions of items on the figures are given in the following order: width (w) x depth (d) x height (h). Examples of products of heading 9403: Figure 1 Dimensions (w x d x h): 60 × 13,5 × 0,7 cm. Figure 2 Dimensions (w x d x h): 26 x 10,5 x 29 cm Examples of products to be classified according to their constituent material: Figure 3 Dimensions (w x d x h): 35 x 14 x 6,5 cm. Example of a ‘sponge basket’/‘shower basket’. Figure 4 Dimensions (w x d x h): 28 x 14 x 6,5 cm. Example of a ‘sponge basket’/‘shower basket’. Figure 5 Dimensions (w x d x h): 26 x 14 x 21 cm. Example of a ‘sponge basket’/‘shower basket’. Figure 6 Dimensions (w x d x h): 23 x 23 x 6,5 cm. Example of a ‘sponge basket’/‘shower basket’. Figure 7 Dimensions (w x d x h) : 25 x 13 x 18 cm. Example of a ‘sponge basket’ / ‘shower basket’. Figure 8 Dimensions (w x d x h): 15 x 9 x 2 cm. Example of a ‘soap dish’. Figure 9 Dimensions of the flat part (w x d x h): 13 x 7 x 1,5 cm. Example of a ‘soap dish’. ◄ A base of hard plastics, a top of an aluminium frame with a plastic sheet in the middle covered by transparent PVC foils from both sides. A base and a frame of aluminium with rubber attachments and transparent PVC foils covering a sheet of paper. Heading 7616 (the essential character is provided by the aluminium frame). Heading 7616 (the essential character is provided by the aluminium frame). A central plastic plate attached to five plastic rods (bars) of almost equal length, all of which can be tilted in different directions. Four of them have a plastic hook at the end and a plastic cap is mounted on the fifth rod. A frame in the shape of a concave curved screen constructed from tubes of aluminium and feet of steel to be placed on the ground (approximately 2 m high and 2 m long). The frame is designed to have a textile fabric attached. The textile fabric is not included at importation. The disassembled product is designed to be carried in a bag. Heading 3926 (the article is made solely of plastics). Heading 7616 (the essential character of the article is provided by the aluminium frame). Collapsible accordion frame of base metal (aluminium with plastic fittings) that is placed on the ground (approximately 2m high). Designed to hold a printed fabric (not included at importation) by means of magnets. The disassembled product is designed to be carried in a suitcase on wheels. Frame constructed from aluminium to be placed on the ground (approximately 2 m high). The frame is designed to have a textile fabric attached by means of magnets. The textile fabric shown in the image of the assembled product is not included at importation. The disassembled product is designed to be carried in a bag. Heading 7616 (the essential character of the article is provided by the aluminium frame). Heading 7616 (the essential character of the article is provided by the aluminium frame).