autres

2025/2290

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.

2020/957

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.

2017/2244

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.

Skatteministeriet Departementet contre Global Gravity ApS

Arrêt de la Cour (neuvième chambre) du 9 février 2023.#Skatteministeriet Departementet contre Global Gravity ApS.#Renvoi préjudiciel – Union douanière – Tarif douanier commun – Classement des marchandises – Nomenclature combinée – Sous-positions 7616 99 90 et 8609 00 90 – Tubular Transport Running-system (TubeLock) – Notion de “conteneur”.#Affaire C-788/21.