Commission Regulation (EU) No 465/2010
Of 27 May 2010 — CELEX 32010R0465
Description of the goods
An article with overall dimensions of 197 × 90 × 2 cm consisting of 16 slats of solid wood held together by two bands of textile fixed to the wood by means of metal staples. The slats are not curved, and they are of non-flexible massive pine. The article is intended to be used together with a bed frame to support a mattress.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3(B) to Chapter 94 and by the wording of CN codes 9404 and 9404 10 00. Although the slats are neither curved nor flexible, the article as a whole meets the terms of heading 9404 as it is designed to support a mattress in a bed. Classification under CN code 9403 90 30 as part of a bed is excluded, as mattress supports, presented separately, are not to be classified as parts of goods by virtue of Note 3(B) to Chapter 94. The article is therefore to be classified under CN code 9404 10 00 as a mattress support.