# L_2017324EN.01000601.xml

| 8.12.2017 | EN | Official Journal of the European Union | L 324/6 |
| --- | --- | --- | --- |

8.12.2017

EN

Official Journal of the European Union

L 324/6

---

COMMISSION IMPLEMENTING REGULATION (EU) 2017/2245

of 30 November 2017

concerning the classification of certain goods in the Combined Nomenclature

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

| (1) | In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation. |
| --- | --- |

(1)

In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

| (2) | Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods. |
| --- | --- |

(2)

Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

| (3) | Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table. |
| --- | --- |

(3)

Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

| (4) | It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months. |
| --- | --- |

(4)

It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.

| (5) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
| --- | --- |

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 30 November 2017.

For the Commission,

On behalf of the President,

Stephen QUEST

Director-General

Directorate-General for Taxation and Customs Union

---

(1)  
  OJ L 269, 10.10.2013, p. 1.

1

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

2

---

ANNEX

| Description of the goods | Classification
  (CN-code) | Reasons |
| --- | --- | --- |
| (1) | (2) | (3) |
| 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) | 3924 90 00 | 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. |

Description of the goods

Classification

(CN-code)

Reasons

(1)

(2)

(3)

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)

3924 90 00

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.

Image 1

---

(*1)  The image is purely for information.

---