autres

HARK GmbH & Co KG Kamin- und Kachelofenbau contre Hauptzollamt Duisburg

Sommaire de l'arrêt

SIA Kurcums Metal contre Valsts ieņēmumu dienests

Sommaire de l'arrêt

2016/614

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 7326 , 7326 90 and 7326 90 98 . Classification under heading 9403 as ‘other furniture’ is excluded because the article is not to be used for equipping private dwellings, hotels, offices, schools, churches, shops, laboratories and the like, but it is used for storing plants (see also the Harmonised System Explanatory Notes to Chapter 94, General, second paragraph, (A), and to heading 9403 , second paragraph). Classification under heading 9406 as a ‘prefabricated building’ is also excluded, as the construction is relatively unstable, with flexible walls. Consequently, it is not suitable for long term outdoor use as it is not considered to be weatherproof. The article is therefore classified according to its constituent material. The essential character of the article is given by the constructive element (metal frame and shelves). It is therefore to be classified under CN code 7326 90 98 as other articles of iron and steel. Documented CN 2026 code: 73269098.

757/2014

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN code 7326, 7326 90 and 7326 90 98. Given its objective characteristics, including its plain interior and small size, the product is not considered to be a suitcase, an executive- case or a briefcase of heading 4202. The product is not specially shaped or internally fitted to contain particular tools with or without their accessories (see also the Harmonised System Explanatory Notes (HSEN) to heading 4202, third paragraph). Classification under heading 4202 is therefore excluded. Because of its objective characteristics, namely the absence of any elements allowing to identify it as an adequate sales packing for specific consumer goods, classification of the product as a box under heading 7310 is also excluded (see also the HSEN to heading 7310, second paragraph). The product is therefore to be classified under CN code 7326 90 98 as other articles of iron and steel. Documented CN 2026 code: 73269098.

728/2013

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 7326, 7326 90 and 7326 90 98. Classification under heading 8302 is excluded as that heading only covers castors with a diameter not exceeding 75 mm or a width not exceeding 30 mm (see Note 2 to Chapter 83). The intended principal use of the castor is not inherent to its objective characteristics, as it is equally suitable for goods of, for example, heading 8716 (trolleys), heading 9402 (hospital beds) or heading 9403 (other furniture). Classification as a part of a specific article is therefore excluded. The castor is composite goods consisting of different materials (stainless steel, rubber and plastic). The component that gives the castor its essential character is the housing of stainless steel, as it is the basis for the structure of the castor. The castor is therefore to be classified under CN code 7326 90 98 as other articles of iron or steel. Documented CN 2026 code: 73269098.