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 Implementing Regulation (EU) 2015/677 of 23 April 2015 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2015/677 of 23 April 2015 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of 3 months from the date of entry into force of this Regulation.
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 consisting of four table legs of base metal, fixed with screws to four metal plates holding them together. In order to avoid sliding and to protect the floor, the bottom end of each table leg is covered with rubber. The top ends of the table legs have holes for screws to allow for fixing a tabletop. Β ( *1 ) See image. 9403Β 90Β 10 Classification is determined by general rules 1Β andΒ 6 for the interpretation of the Combined Nomenclature and by the wording of CNΒ codes 9403 , 9403Β 90 and 9403Β 90Β 10 . Classification as complete furniture is excluded because the article is missing an essential component, the tabletop. The article is therefore to be classified under CN code 9403Β 90Β 10 as metal parts of furniture. ( *1 ) Β Β The image is purely for information.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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