# Commission Regulation (EC) No 833/2008 of 20 August 2008 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Product already assembled.
Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
An unassembled angle shower cabin consisting of:
a shower-bath of plastics with the following dimensions: 80 (W) × 80 (D) × 10 (H) cm,
an overall structure made of aluminium,
four panels of glass embedded in aluminium frames with the following dimensions:
40 (W) × 180 (H) cm.
The overall structure is to be mounted on the shower-bath and attached to the walls.
Two of the glass panels function as sliding doors.
(See photograph)
3922 10 00
Classification is determined by General Rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3922 and 3922 10 00.
The product is a composite article, presented unassembled, consisting of different components.
The component that gives the shower cabin its essential character is the shower-bath of plastics, because it is the basis for the cabin structure.
Therefore, the product is to be classified under subheading 3922 10 00 as a shower-bath.

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Source: https://www.legislation.gov.uk/eur/2008/833/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-833/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.