Commission Implementing Regulation (EU) 2017/2245
Of 30 November 2017 — CELEX 32017R2245
Description of the goods
An article (so-called ‘bath board’) of plastics with a non-slip surface, measuring approximately 35 × 69 cm. The article has drainage holes, a handle and an integrated soap dish. On the underside it is fitted with four adjustable supports to fit the width of a bath. The bath board can assist the user to climb into and out of the bath and can also be used as a seat or as a tray for bath products. (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 3924 and 3924 90 00. The article is not a piece of furniture, as it is neither designed for placing on the floor or ground, nor to be hung, to be fixed to the wall or to stand one on the other. Therefore, in accordance with note 2 to Chapter 94, classification of the article as a piece of furniture referred to in headings 9401, 9402 or 9403 is excluded. The article is to be classified under CN code 3924 90 00 as other household articles and hygienic or toilet articles, of plastics.