‘See 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…) is not a decisive factor for the classification. (See figures 1 and 2).

However, so-called “soap dishes” and “sponge baskets”/“shower baskets”, 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 “sponge basket”/“shower basket” 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).

Examples of products of heading 9403:

Examples of products to be classified according to their constituent material:

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