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) 2017/2245 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/2245 of 30 November 2017 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
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 βbath boardβ) of plastics with a non-slip surface, measuring approximately 35 Γ 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) Β ( *1 ) 3924Β 90Β 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 3924Β 90Β 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 3924Β 90Β 00 as other household articles and hygienic or toilet articles, of plastics. ( *1 ) Β Β The image is purely for information.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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