Décisions officielles de classement tarifaire publiées par la Commission européenne
5 Règlements
An article (so-called bathtub step) with measurements of approximately 41 × 31 × 14 cm, consisting of a plastic surface held by four legs made of aluminium. The bottom of each leg is surrounded by a buffer i.e. a non-slip cap made of rubber. The article is presented as a step to assist persons in getting into and out of a bathtub.
Classification is determined by General Rules 1 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 . The article is used for equipping rooms in, for example, private dwellings (see also the Harmonized System Explanatory Notes to Chapter 94, General, second paragraph, (A)). It is therefore a piece of furniture in the sense of heading, 9403 designed for placing on the floor or ground. Classification under heading 7616 as other articles of aluminium is excluded by virtue of note 1(k) to Section XV. The article is therefore to be classified under CN code 9403 20 80 as other metal furniture other than beds. Documented CN 2026 code: 94032080.
7 juin 2017
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 juil. 2016
Piece of furniture (so-called ‘television stand’) with measurements of approximately 80 × 40 × 45 cm. The product consists of a top and two shelves made of clear tempered glass, and four cylindrical legs of approximately 45 × 5 cm made of metal. The maximum weight load of the product is 80 kg. The metal components and the glass components comprise approximately 47 % and 44 %, respectively, of the total value of the product. (*) See the image
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 9403, 9403 20 and 9403 20 80. Tables and similar furniture made of different materials are classified according to the material of which the support (legs and frame) is made, unless, by application of General Interpretative Rule 3(b), the material from which the top is made gives the table its essential character, for example, by being of a higher value (see also the CN Explanatory Notes to heading 9403). Classification under CN code 9403 89 00 as furniture of other materials (glass) is therefore excluded, as the glass top, being of less value than the metal support, does not give the product its essential character. Consequently, the product is to be classified according to the material of which the support is made. The product is therefore to be classified under CN code 9403 20 80 as other metal furniture. Documented CN 2026 code: 94032080.
30 mars 2011
Item 2: Mobile shelving-unit of a height up to 225 cm, consisting of a base mounted on four small wheels, with four steel corner- supports and at least two wooden shelves. The shelving-unit is generally used during the transport and storage of goods sold by florists
Classification is determined by General Rules 1, 3 (b) and 6 for the interpretation of the combined nomenclature, note 2 to Chapter 94 and the wording of CN codes 9403, 9403 20 and 9403 20 80 Classification as a container is precluded because the shelving unit is open all sides Documented CN 2026 code: 94032080.
1 avr. 1992
Item 6: Ice-storage bin for the storage of ice- cubes. The bin consists of a shaped frame with an internal container of steel sheet. The bin is double-skinned, with a layer of foam plastic between the skins
The classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and by the text of CN codes 9403, 9403 20 and 9403 20 80. The goods in question are not equipped with a refrigerating unit nor are they designed to receive one (see Harmonized System Explanatory Notes, heading 94.03, exclusion (h)). Documented CN 2026 code: 94032080.
6 juil. 1990