Commission Implementing Regulation (EU) 2015/677
Of 23 April 2015 — CELEX 32015R0677
CN code assigned:9403 90 10
The CN code has changed since publication
Description of the goods
An article consisting of four table legs of base metal, fixed with screws to four metal plates holding them together. In order to avoid sliding and to protect the floor, the bottom end of each table leg is covered with rubber. The top ends of the table legs have holes for screws to allow for fixing a tabletop. (*1) See image.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9403, 9403 90 and 9403 90 10. Classification as complete furniture is excluded because the article is missing an essential component, the tabletop. The article is therefore to be classified under CN code 9403 90 10 as metal parts of furniture.