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Annex

United Kingdom

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Description of the goodsClassification(CN-code)Reasons
(1)(2)(3)

A single glass shelf presented with metal supports for fixing it to the wall.

The glass shelf consists of a transparent glass plate measuring approximately 60 × 13,5 × 0,7 cm of irregular shape with processed edges (the front edge is formed in a curve shape) and two holders made of an alloy of copper and zinc (brass), plated with nickel and chrome. The glass plate has two holes for mounting on the holders.

The product is presented unassembled, together with screws and dowels for mounting, packed in a carton box.

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9403 89 00

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (CN), note 2(a) to Chapter 94 and by the wording of CN codes 9403 and 9403 89 00.

The article is used for equipping rooms in, for example, private dwellings. It is therefore a piece of furniture in the sense of heading 9403. According to note 2 (a) to Chapter 94, this heading includes single shelves presented with supports for fixing them to the wall. Classification under heading 7020 as other articles of glass is therefore excluded.

The glass shelf gives the article its essential character. The metal holders, screws and dowels only serve to fix the glass shelf to the wall. Classification under CN code 9403 20 80 as other metal furniture is therefore excluded.

The article is therefore to be classified under CN code 9403 89 00 as other furniture.

Annotations

Footnotes

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