Commission Implementing Regulation (EU) No 728/2013
Of 25 July 2013 — CELEX 32013R0728
Description of the goods
A castor consisting of: — a rectangular stainless steel plate with dimensions of approximately 14 × 10 cm with 4 screw holes, — a fork-shaped stainless steel housing with a swivel bearing that rotates through 360°, — a rubber tyre with a diameter of approximately 13 cm and a width of approximately 4 cm, — a plastic rim with a bearing. The castor can be mounted on various articles, such as trolleys, hospital beds and other furniture. (*1) see 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 7326, 7326 90 and 7326 90 98. Classification under heading 8302 is excluded as that heading only covers castors with a diameter not exceeding 75 mm or a width not exceeding 30 mm (see Note 2 to Chapter 83). The intended principal use of the castor is not inherent to its objective characteristics, as it is equally suitable for goods of, for example, heading 8716 (trolleys), heading 9402 (hospital beds) or heading 9403 (other furniture). Classification as a part of a specific article is therefore excluded. The castor is composite goods consisting of different materials (stainless steel, rubber and plastic). The component that gives the castor its essential character is the housing of stainless steel, as it is the basis for the structure of the castor. The castor is therefore to be classified under CN code 7326 90 98 as other articles of iron or steel.