Article 1
Open ↗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.
Source
Commission Implementing Regulation (EU) 2015/1385 of 10 August 2015 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2015/1385 of 10 August 2015 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
Open ↗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 three months from the date of entry into force of this Regulation.
Article 3
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) An article to be used for supporting the cultivation of plants indoors and stimulating their growth. The article measures approximately 80 × 80 × 160 cm and consists of a frame of hollow steel tubes and sides, top and bottom made of a textile material that can be closed completely and that has a coating that reflects light on the inside. The textile material has openings for ventilation, water and electricity and is waterproof, airtight and light-tight. Zips are stitched on the textile material to allow for access to the inside of the article from all sides. See image ( *1 ) . 6307 90 98 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307 , 6307 90 and 6307 90 98 . Classification under heading 9403 as ‘other furniture’ is excluded because the article is not to be used for equipping private dwellings, hotels, offices, schools, churches, shops laboratories and the like, but rather for supporting the cultivation of plants and stimulating their growth (see also the Harmonized System Explanatory Notes to heading 9403 , second paragraph). Classification under heading 9406 as a ‘prefabricated building’ is also excluded because the construction indicates indoor use. The light reflective coating on the inside of the textile material and the openings for ventilation, water and electricity are essential for supporting the cultivation of plants inside the article. Therefore, the textile material gives the article its essential character within the meaning of GIR 3(b). The article is therefore to be classified under CN code 6307 90 98 as ‘other made-up textile articles’. ( *1 ) The image is purely for information.
Other acts of the same type
Commission Implementing Regulation (EU) 2016/365 of 11 March 2016 entering a name in the register of protected designations of origin and protected geographical indications (Telemea de Ibănești (PDO))Commission Implementing Regulation (EU) 2016/378 of 11 March 2016 laying down implementing technical standards with regard to the timing, format and template of the submission of notifications to competent authorities according to Regulation (EU) No 596/2014 of the European Parliament and of the Council (Text with EEA relevance)Commission Implementing Regulation (EU) 2016/345 of 10 March 2016 setting out the frequency of reporting of container status messages, the format of the data and the method of transmissionCommission Implementing Regulation (EU) 2016/346 of 10 March 2016 determining the items to be included in the Customs Information SystemCouncil Implementing Regulation (EU) 2016/353 of 10 March 2016 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of UkraineCommission Implementing Regulation (EU) 2016/523 of 10 March 2016 laying down implementing technical standards with regard to the format and template for notification and public disclosure of managers' transactions in accordance with Regulation (EU) No 596/2014 of the European Parliament and of the Council (Text with EEA relevance)Regulation (EU) 2016/399 of the European Parliament and of the Council of 9 March 2016 on a Union Code on the rules governing the movement of persons across borders (Schengen Borders Code) (codification)Regulation (EU) 2016/400 of the European Parliament and of the Council of 9 March 2016 implementing the safeguard clause and the anti-circumvention mechanism provided for in the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Moldova, of the other partRegulation (EU) 2016/401 of the European Parliament and of the Council of 9 March 2016 implementing the anti-circumvention mechanism provided for in the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other partRegulation (EU) 2016/424 of the European Parliament and of the Council of 9 March 2016 on cableway installations and repealing Directive 2000/9/EC (Text with EEA relevance)Regulation (EU) 2016/425 of the European Parliament and of the Council of 9 March 2016 on personal protective equipment and repealing Council Directive 89/686/EEC (Text with EEA relevance)Regulation (EU) 2016/426 of the European Parliament and of the Council of 9 March 2016 on appliances burning gaseous fuels and repealing Directive 2009/142/EC (Text with EEA relevance)
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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