Commission Implementing Regulation (EU) 2015/677 of 23 April 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/677
• 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 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 .

Schedules & Appendices

ANNEX

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.

( *1 ) See image.

9403 90 10

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9403 , 9403 90 and 9403 90 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 9403 90 10 as metal parts of furniture.

( *1 )   The image is purely for information.