Décisions officielles de classement tarifaire publiées par la Commission européenne
6 Règlements
Unassembled product comprising profiles (made of aluminium alloy and anodised) and fasteners (made of plastics), for use in the assembly of a voting booth, consisting of: — 6 hollow ‘vertical’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners, — 12 hollow ‘horizontal’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners. The voting booth is assembled on site. Depending on it
Classification is determined by General Rules 1, 2(a), and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90. The product consists of various components, presented unassembled. It comprises not only aluminium profiles but also fasteners, all intended to be used together to assemble a specific article, namely, the frame of a voting booth. Classification under heading 7604 as aluminium profiles is therefore excluded. Classification under heading 9403 as other furniture and parts thereof is also excluded. The assembled article is not used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc. It is (once assembled and fitted with the walls) designed to provide a temporary cover during voting. In addition, the assembled article can be placed either on the floor or on other pieces of furniture (such as tables). However, the term ‘furniture’ does not apply to articles used as furniture but designed for placing on other furniture or shelves, or for hanging on walls or from the ceiling. (See also the Harmonized System Explanatory Notes to Chapter 94, General, item (B) and exclusion paragraph to this item.) The article is therefore to be classified under CN code 7616 99 90 as other articles of aluminium. Documented CN 2026 code: 76169990.
6 nov. 2025
A forged article (so-called heat sink) made of aluminium (not produced by casting), in the form of a circular plate with a diameter of approximately 50 mm, to which cooling pins with a height of approximately 30, 40 or 50 mm are attached. It it is presented to be used in various products to dissipate the heat produced by LED modules.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90 . Classification under CN code 9405 99 00 as a part of lamps or lighting fittings is excluded because, upon presentation to customs authorities, the article is not identifiable by its shape or other specific features as a part designed solely or principally for an article under heading 9405 (see also the Harmonised System Explanatory Notes to Chapter 94, Parts, first paragraph). The article is not adapted for use as part of a specific product. Therefore, upon presentation, it cannot be identified as a part of goods of any specific heading (for example, under heading 8539, 8541 or 8543). Consequently, classification as a part of articles is excluded. The article is therefore to be classified under CN code 7616 99 90 as other articles of aluminium not produced by casting. Documented CN 2026 code: 76169990.
26 juin 2020
A product consisting of two horizontal rails and two vertical rails of extruded aluminium, which together constitute a frame designed to be fixed to the wall by means of screws. The product is designed to serve for the attachment of wall-tile panels. The design of the horizontal rails enables the panels to be slid into them, which facilitates the removal and replacement of the panels when needed.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616 , 7616 99 and 7616 99 90 . Classification under heading 8302 as ‘base- metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like’ is excluded. The rails are designed for attaching wall-tile panels to the wall and the wall-tile panels are different in nature from the articles that are to be attached using the products of heading 8302 (see also the Harmonized System Explanatory Notes to heading 8302 , second paragraph, (D) and (E)). Consequently, the product is to be classified under CN code 7616 99 90 as ‘other articles of aluminium’. Documented CN 2026 code: 76169990.
30 nov. 2017
A product consisting of a metallised polyethylenterephthalate (‘PET’) film used as a raw material source to manufacture an aluminium pigment, having the following characteristics: — at least eight layers of aluminium of a purity of 99,8 % or more, — the optical density of each aluminium layer is not more than 3,0 D, — each aluminium layer is separated by an acrylate polymer layer, — the thickness of each aluminium layer is up to 30 nanometres (0,03 μm), — the aluminium and acrylate polymer layer
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 7616 , 7616 99 and 7616 99 90 . Classification under heading 3212 as a stamping foil is excluded because the product does not consist of a metallic powder agglomerated with a binder, or of a metal or pigment deposited on a supporting sheet, and it is not of a kind used for printing. Consequently, in accordance with Note 6 to Chapter 32 the product is not a stamping foil. As the PET carrier film acts as a structural support layer for the aluminium and acrylate polymer layers put on either side of that PET carrier film, it does not give the product its essential character. The essential character is given by the aluminium. Classification as foils of polyesters or plastics under heading 3920 or 3921 is therefore excluded. In accordance with Note 1(d) to Chapter 76, foils of heading 7607 consist only of a single layer of aluminium which can be backed with, for instance, plastics. The product has a more complex structure as it consists of several aluminium layers separated by acrylate polymer layers, supported by a PET carrier film in the centre of that structure. Consequently, classification under heading 7607 as an aluminium foil, backed with plastics, is also excluded. The product is therefore to be classified in CN code 7616 99 90 as other articles of aluminium. Documented CN 2026 code: 76169990.
8 juin 2016
An article (so-called ‘monitor arm’) made of aluminium, consisting of two arms, movable joints, and an attaching part at each end of the article. It is designed to be fixed onto a wall, a desk or a rail at one end and to a monitor at the other. The article allows height/width/depth adjustment of the monitor fixed to it. The monitor can be moved in all directions as required by the user. Simultaneously the cables can be neatly concealed in the article. The article can also be adapted for use with
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616 , 7616 99 and 7616 99 90 . Classification under heading 8428 as lifting, handling, loading or unloading machinery is excluded as the main purpose of the article is to ensure that the equipment fixed to the arm is used advantageously from an ergonomic perspective. The apparatus fixed to the arm is not handled within the meaning of heading 8428 (see also the Harmonised System Explanatory Notes (HSEN) to heading 8428 ). Since various types of apparatus can be fixed to the article, classification under heading 8473 , as parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472 , is also excluded. Because the article does not perform any function distinctly from and independently of any other machine or appliance attached to it, classification under heading 8479 , as other mechanical appliances having individual functions, is also excluded (see also the HSEN to heading 8479 , third paragraph, (A)). The article is therefore to be classified under CN code 7616 99 90 , as other articles of aluminium. Documented CN 2026 code: 76169990.
19 avr. 2016
Cylindrical article made of aluminium alloy, with holes and recesses, of a length of approximately 8 cm and a diameter of approximately 4 cm. The article is used as a part of the retracting unit of a safety seat belt used, for example, in motor vehicles, speedboats and chairlifts for stairs.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90. Classification under heading 8708 is excluded, as that heading only covers safety seat belts of vehicles of headings 8701 to 8705 but not parts thereof. Classification under heading 8302 as base metal mountings, fittings and similar articles suitable for coachwork is excluded as the article is not a part of the body of the car, but a part of the retracting unit of a safety seat belt. The article is therefore to be classified according to its constituent material under CN code 7616 99 90 as other articles of aluminium. Documented CN 2026 code: 76169990.
24 juin 2013