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 313/2011 of 30 March 2011 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EU) No 313/2011 of 30 March 2011 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 3 months pursuant to Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the 20th day following 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) A 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. ( *1 ) See the image. 9403 20 80 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. ( *1 ) The image is purely for information.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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