Article 1
Open ↗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.
Source
Commission Implementing Regulation (EU) 2021/911 of 31 May 2021 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2021/911 of 31 May 2021 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
Open ↗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
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) Furniture rollers consisting of: — a wood-based panel (fibreboard panel with rounded corners and edges); — plastic anti-slip pads on the upper side of the panel; — plastic rollers; — metal brackets in order to mount the plastic rollers on the underside of the panels. The article has a handle recess in order to carry the article, for example, by hand or to suspend the article on a wall. The article is designed to be used for transportation of various objects, notably of furniture and of any other heavy objects. (see image) ( *1 ) 4421 99 10 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 3 to Chapter 44 and by the wording of the CN codes 4421 , 4421 99 and 4421 99 10 . Classification under CN code 8716 80 00 as other vehicles, not mechanically propelled is excluded as the objective characteristics and properties of the article do not fully correspond with the terms of heading 8716 and CN code 8716 80 00 . Given its objective characteristics and properties, including a handle recess not used for pushing the article by foot or by hand, and its design for transportation of heavy objects such as furniture by pushing the objects, the article is not designed to be towed by other vehicles, to be pushed or pulled by hand, to be pushed by foot or to be drawn by animals (see also the Harmonized System Explanatory Notes to heading 8716 , second paragraph). The article cannot be deemed to be a vehicle since it lacks some of the characteristics and properties of a hand- or foot-propelled vehicle of heading 8716 by not being a cart, a truck, a barrow or a trolley or by not being composed of a specific part of a vehicle such as a chassis. Consequently, the article is to be classified according to its constituent material. The article is a composite product consisting of different materials (wood, plastic and metal). The component that gives the article its essential character is wood, as the wooden panel constitutes the main part of the composite product and as the wooden panel is of most significance for the intended use of the article. Consequently, the article is to be classified under CN code 4421 99 10 as other articles of fibreboard. ( *1 ) The image is purely for information.
Other acts of the same type
Commission Regulation (EU) 2016/1416 of 24 August 2016 amending and correcting Regulation (EU) No 10/2011 on plastic materials and articles intended to come into contact with food (Text with EEA relevance)Commission Implementing Regulation (EU) 2016/1422 of 24 August 2016 amending Council Regulation (EC) No 992/95 as regards Union tariff quotas for certain agricultural and fishery products originating in NorwayCommission Implementing Regulation (EU) 2016/1402 of 22 August 2016 withdrawing the acceptance of the undertaking for three exporting producers under Implementing Decision 2013/707/EU confirming the acceptance of an undertaking offered in connection with the anti-dumping and anti-subsidy proceedings concerning imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People's Republic of China for the period of application of definitive measuresCommission Implementing Regulation (EU) 2016/1403 of 22 August 2016 excluding ICES Subdivisions 27 and 28.2 from the application of a fishery closure period in 2016Commission Delegated Regulation (EU) 2016/2283 of 22 August 2016 correcting the German language version of Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (Text with EEA relevance )Commission Implementing Regulation (EU) 2016/1398 of 19 August 2016 amending Council Regulation (EC) No 1210/2003 concerning certain specific restrictions on economic and financial relations with IraqCommission Regulation (EU) 2016/1396 of 18 August 2016 amending certain Annexes to Regulation (No 999/2001 of the European Parliament and of the Council laying down rules for the prevention, control and eradication of certain transmissible spongiform encephalopathies (Text with EEA relevance)Commission Implementing Regulation (EU) 2016/1438 of 18 August 2016 entering a name in the register of protected designations of origin and protected geographical indications (Oriel Sea Minerals (PDO))Commission Implementing Regulation (EU) 2016/1439 of 18 August 2016 entering a name in the register of protected designations of origin and protected geographical indications (Oriel Sea Salt (PDO))Commission Regulation (EU) 2016/1388 of 17 August 2016 establishing a Network Code on Demand Connection (Text with EEA relevance)Commission Regulation (EU) 2016/1389 of 17 August 2016 authorising a health claim made on foods and referring to children's development and health (Text with EEA relevance)Commission Regulation (EU) 2016/1390 of 17 August 2016 refusing to authorise a health claim made on foods and referring to children's development and health (Text with EEA relevance)
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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