Commission Regulation (EU) No 313/2011
Of 30 March 2011 — CELEX 32011R0313
Description of the goods
A piece of furniture (so-called ‘television stand’) with measurements of approximately 80 × 40 × 45 cm. The product consists of a top and two shelves made of clear tempered glass, and four cylindrical legs of approximately 45 × 5 cm made of metal. The maximum weight load of the product is 80 kg. The metal components and the glass components comprise approximately 47 % and 44 %, respectively, of the total value of the product. (*1) See the image.
Reasons
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9403, 9403 20 and 9403 20 80. Tables and similar furniture made of different materials are classified according to the material of which the support (legs and frame) is made, unless, by application of General Interpretative Rule 3(b), the material from which the top is made gives the table its essential character, for example, by being of a higher value (see also the CN Explanatory Notes to heading 9403). Classification under CN code 9403 89 00 as furniture of other materials (glass) is therefore excluded, as the glass top, being of less value than the metal support, does not give the product its essential character. Consequently, the product is to be classified according to the material of which the support is made. The product is therefore to be classified under CN code 9403 20 80 as other metal furniture.