Commission Implementing Regulation (EU) 2017/1472 of 11 August 2017 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2017/1472
• 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 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)

A rod of aluminium (so-called ‘shower curtain rod’) which is used for hanging a curtain. It consists of two hollow aluminium tubes. The smaller tube fits into the broader tube. The rod is extendable and contains a spring mechanism of steel inside the broader tube that is designed to press the two tubes towards a wall.

The article is presented without a curtain or curtain-rings.

See image  ( *1 )

8302 41 90

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8302 , 8302 41 and 8302 41 90 .

Classification under subheading 7615 20 as ‘sanitary ware’ is excluded because the article does not have objective characteristics of an article designed for a bathroom. It is suitable for use anywhere in the building, for example, to hang a curtain in front of a window or door.

Due to its objective characteristics (the spring mechanisms together with the extensibility; the construction that can only sustain light weights e.g. of a curtain) the article is designed as a curtain rod and not a plain aluminium rod of heading 7604 . Curtain rods are classified in heading 8302 (see also the Harmonised System Explanatory Notes to heading 8302 , second paragraph, (D), (5)).

Classification under CN code 8302 41 10 as ‘base-metal fittings for doors’ or under CN code 8302 41 50 as ‘base-metal fittings for windows and French windows’ is excluded because the article does not have objective characteristics that indicate that it is designed for use with one or the other.

Consequently, the article is to be classified under CN code 8302 41 90 as ‘other base-metal mountings, fittings and similar articles suitable for buildings’.

( *1 )   The images are purely for information.