Commission Implementing Regulation (EU) 2015/1385
Of 10 August 2015 — CELEX 32015R1385
Description of the goods
An article to be used for supporting the cultivation of plants indoors and stimulating their growth. The article measures approximately 80 × 80 × 160 cm and consists of a frame of hollow steel tubes and sides, top and bottom made of a textile material that can be closed completely and that has a coating that reflects light on the inside. The textile material has openings for ventilation, water and electricity and is waterproof, airtight and light-tight. Zips are stitched on the textile material to allow for access to the inside of the article from all sides. See image (*1).
Reasons
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 6307, 6307 90 and 6307 90 98. Classification under heading 9403 as ‘other furniture’ is excluded because the article is not to be used for equipping private dwellings, hotels, offices, schools, churches, shops laboratories and the like, but rather for supporting the cultivation of plants and stimulating their growth (see also the Harmonized System Explanatory Notes to heading 9403, second paragraph). Classification under heading 9406 as a ‘prefabricated building’ is also excluded because the construction indicates indoor use. The light reflective coating on the inside of the textile material and the openings for ventilation, water and electricity are essential for supporting the cultivation of plants inside the article. Therefore, the textile material gives the article its essential character within the meaning of GIR 3(b). The article is therefore to be classified under CN code 6307 90 98 as ‘other made-up textile articles’.