Commission Implementing Regulation (EU) 2016/1211
Of 20 July 2016 — CELEX 32016R1211
Description of the goods
An article (so-called ‘hammock with stand’), with dimensions of approximately 380 × 120 × 140 cm. The article consists of a wooden stand to be placed on the ground, on which a hammock, measuring 240 × 120 cm, made of cotton fabric, is hung. The narrow ends of the hammock are finished with wooden rods and are provided with cords to be attached to the stand. The article weighs approximately 32 kg and can cater for persons weighing up to 150 kg. (*1) See an image.
Reasons
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 94, and by the wording of CN codes 9403, 9403 60 and 9403 60 90. Given its characteristics, namely its weight and inability to be easily disassembled, the article cannot be easily transported to be used when going camping. Consequently, classification as camping goods under heading 6306 is excluded. The article is ‘movable’ and given its objective characteristics, it is constructed for placing on the floor or ground. It is used, mainly with a utilitarian purpose, to equip outdoor areas such as gardens of private dwellings, hotels, restaurants etc. (see also the Harmonized System Explanatory Notes to Chapter 94, General, (A)). Consequently, the article is considered to be ‘furniture’ made of different materials and is to be classified under heading 9403 according to the material of which the support (stand) is made and which gives the article its essential character. The article is therefore to be classified under CN code 9403 60 90, as other wooden furniture.