Commission Implementing Regulation (EU) 2017/982
Of 7 June 2017 — CELEX 32017R0982
Description of the goods
An article (so-called bathtub step) with measurements of approximately 41 × 31 × 14 cm, consisting of a plastic surface held by four legs made of aluminium. The bottom of each leg is surrounded by a buffer i.e. a non-slip cap made of rubber. The article is presented as a step to assist persons in getting into and out of a bathtub. See image (*1).
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 94, and by the wording of CN codes 9403, 9403 20 and 9403 20 80. The article is used for equipping rooms in, for example, private dwellings (see also the Harmonized System Explanatory Notes to Chapter 94, General, second paragraph, (A)). It is therefore a piece of furniture in the sense of heading, 9403 designed for placing on the floor or ground. Classification under heading 7616 as other articles of aluminium is excluded by virtue of note 1(k) to Section XV. The article is therefore to be classified under CN code 9403 20 80 as other metal furniture other than beds.