This document is an excerpt from the EUR-Lex website
Document 52017XC0629(01)
Explanatory Notes to the Combined Nomenclature of the European Union
Explanatory Notes to the Combined Nomenclature of the European Union
Explanatory Notes to the Combined Nomenclature of the European Union
C/2017/4538
OJ C 205, 29.6.2017, p. 54–54
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
29.6.2017 |
EN |
Official Journal of the European Union |
C 205/54 |
Explanatory Notes to the Combined Nomenclature of the European Union
(2017/C 205/05)
Pursuant to the second indent of 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 379, ‘9403 Other furniture and parts thereof’ , the following text shall be added after the first paragraph:
‘This heading does not include baskets and bags for laundry. For the purposes of Chapter 94 the term “furniture” means any “movable” articles (not included under other more specific headings of the Nomenclature), which are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, etc.
Baskets and bags for laundry are classified according to their constituent material. For example, baskets for laundry of iron or steel are classified as other household articles under heading 7323 (which includes baskets for laundry, see the HS Explanatory Note (HSEN) to heading 7323 (A) (3)), and baskets for laundry of plaiting materials are classified under heading 4602 (which includes baskets of all kinds, see the HSEN to heading 4602 (1)).
Examples of baskets and bags for laundry which are to be classified according to their constituent material:
|
|
|
Of willow, inner side lined with cotton, height: 66 cm. |
Of textile, mounted on a wooden construction, height: 69 cm. |
Of stainless steel, no lining, height: 60 cm. |
Heading 4602 . |
Heading 6307 (the essential character is provided by the textile bag, which holds the laundry, as the article would not function without the textile bag). |
Heading 7323 .’ |
(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).