Commission Regulation (EC) No 833/2008 of 20 August 2008 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 833/2008
• Articles: 4

Article 1

The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

An unassembled angle shower cabin consisting of:

—

a shower-bath of plastics with the following dimensions: 80 (W) × 80 (D) × 10 (H) cm,

—

an overall structure made of aluminium,

—

four panels of glass embedded in aluminium frames with the following dimensions:

40 (W) × 180 (H) cm.

The overall structure is to be mounted on the shower-bath and attached to the walls.

Two of the glass panels function as sliding doors.

(See photograph)  ( *1 )

3922 10 00

Classification is determined by General Rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3922 and 3922 10 00 .

The product is a composite article, presented unassembled, consisting of different components.

The component that gives the shower cabin its essential character is the shower-bath of plastics, because it is the basis for the cabin structure.

Therefore, the product is to be classified under subheading 3922 10 00 as a shower-bath.

( *1 )   Product already assembled.