Commission Implementing Regulation (EU) 2017/2244
Of 30 November 2017 — CELEX 32017R2244
Description of the goods
A product consisting of two horizontal rails and two vertical rails of extruded aluminium, which together constitute a frame designed to be fixed to the wall by means of screws. The product is designed to serve for the attachment of wall-tile panels. The design of the horizontal rails enables the panels to be slid into them, which facilitates the removal and replacement of the panels when needed. (See image) (*1)
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90. Classification under heading 8302 as ‘base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like’ is excluded. The rails are designed for attaching wall-tile panels to the wall and the wall-tile panels are different in nature from the articles that are to be attached using the products of heading 8302 (see also the Harmonized System Explanatory Notes to heading 8302, second paragraph, (D) and (E)). Consequently, the product is to be classified under CN code 7616 99 90 as ‘other articles of aluminium’.