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) 2017/982 of 7 June 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/982 of 7 June 2017 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 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 .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) An article (so-called bathtub step) with measurements of approximately 41 × 31 × 14 cm, consisting of a plastic surface held by four legs made of aluminium. The bottom of each leg is surrounded by a buffer i.e. a non-slip cap made of rubber. The article is presented as a step to assist persons in getting into and out of a bathtub. See image ( *1 ) . 9403 20 80 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 94, and by the wording of CN codes 9403 , 9403 20 and 9403 20 80 . The article is used for equipping rooms in, for example, private dwellings (see also the Harmonized System Explanatory Notes to Chapter 94, General, second paragraph, (A)). It is therefore a piece of furniture in the sense of heading, 9403 designed for placing on the floor or ground. Classification under heading 7616 as other articles of aluminium is excluded by virtue of note 1(k) to Section XV. The article is therefore to be classified under CN code 9403 20 80 as other metal furniture other than beds. ( *1 ) The image is purely for information.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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