Commission Implementing Regulation (EU) 2017/2245 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2017/2245
• 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)

An article (so-called ‘bath board’) of plastics with a non-slip surface, measuring approximately 35 × 69 cm.

The article has drainage holes, a handle and an integrated soap dish. On the underside it is fitted with four adjustable supports to fit the width of a bath.

The bath board can assist the user to climb into and out of the bath and can also be used as a seat or as a tray for bath products.

(See image)  ( *1 )

3924 90 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3924 and 3924 90 00 .

The article is not a piece of furniture, as it is neither designed for placing on the floor or ground, nor to be hung, to be fixed to the wall or to stand one on the other. Therefore, in accordance with note 2 to Chapter 94, classification of the article as a piece of furniture referred to in headings 9401 , 9402 or 9403 is excluded.

The article is to be classified under CN code 3924 90 00 as other household articles and hygienic or toilet articles, of plastics.

( *1 )   The image is purely for information.