Commission Implementing Regulation (EU) 2017/181 of 27 January 2017 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2017/181
• 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 34(9) of Regulation (EU) No 952/2013 for a period of three 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)

A single glass shelf presented with metal supports for fixing it to the wall.

The glass shelf consists of a transparent glass plate measuring approximately 60 × 13,5 × 0,7 cm of irregular shape with processed edges (the front edge is formed in a curve shape) and two holders made of an alloy of copper and zinc (brass), plated with nickel and chrome. The glass plate has two holes for mounting on the holders.

The product is presented unassembled, together with screws and dowels for mounting, packed in a carton box.

See image  ( *1 ) .

9403 89 00

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (CN), note 2(a) to Chapter 94 and by the wording of CN codes 9403 and 9403 89 00 .

The article is used for equipping rooms in, for example, private dwellings. It is therefore a piece of furniture in the sense of heading 9403 . According to note 2 (a) to Chapter 94, this heading includes single shelves presented with supports for fixing them to the wall. Classification under heading 7020 as other articles of glass is therefore excluded.

The glass shelf gives the article its essential character. The metal holders, screws and dowels only serve to fix the glass shelf to the wall. Classification under CN code 9403 20 80 as other metal furniture is therefore excluded.

The article is therefore to be classified under CN code 9403 89 00 as other furniture.

( *1 )   The image is purely for information.