188体育

New regulation

A was published on 19 August 2021:

Explanatory Notes to the Combined Nomenclature of the European Union(2021/C 333 I/02)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

9403

Reason

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 404:

Heading 9403 鈥極ther furniture and parts thereof鈥�

The following text is added:

鈥楽ee also Note 2 (a) to Chapter 94 and the HS Explanatory Note to heading 9403.

This heading includes various types of shelves (including single shelves presented with supports for fixing them to the wall) suitable for use in particular in the bathroom, shower or entrance hall. The way the shelf is attached to the wall (by screwing, by gluing, by suction cups鈥�) is not a decisive factor for the classification. (See figures 1 and 2).

However, so-called 鈥榮oap dishes鈥� and 鈥榮ponge baskets鈥�/鈥檚hower baskets鈥�, made of various materials (metal, plastic, glass, ceramics etc.), used mainly in the bathroom or kitchen for holding a bar of soap, sponge or other hygienic articles, are excluded from this heading. They are to be classified according to their constituent material (see figures 3 to 9) even when they resemble single shelves as noted in the HSEN to 9403.

A 鈥榮ponge basket鈥�/鈥檚hower basket鈥� usually has a shape of a box/basket open from above and with openings for draining water both in its bottom and in side walls.

Dimensions of items on the figures are given in the following order: width (w) x depth (d) x height (h).

are available.

Contact details

Email: [email protected]

This Tariff notice is published for information purposes only.