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.
Commission Regulation (EU) No 465/2010 of 27 May 2010 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EU) No 465/2010 of 27 May 2010 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
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 twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) An article with overall dimensions of 197 × 90 × 2 cm consisting of 16 slats of solid wood held together by two bands of textile fixed to the wood by means of metal staples. The slats are not curved, and they are of non-flexible massive pine. The article is intended to be used together with a bed frame to support a mattress. 9404 10 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3(B) to Chapter 94 and by the wording of CN codes 9404 and 9404 10 00 . Although the slats are neither curved nor flexible, the article as a whole meets the terms of heading 9404 as it is designed to support a mattress in a bed. Classification under CN code 9403 90 30 as part of a bed is excluded, as mattress supports, presented separately, are not to be classified as parts of goods by virtue of Note 3(B) to Chapter 94. The article is therefore to be classified under CN code 9404 10 00 as a mattress support.
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