law://eu/reg/2013/728@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification (CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A castor consisting of:a rectangular stainless steel plate with dimensions of approximately 14 × 10 cm with 4 screw holes,a fork-shaped stainless steel housing with a swivel bearing that rotates through 360°,a rubber tyre with a diameter of approximately 13 cm and a width of approximately 4 cm,a plastic rim with a bearing.The castor can be mounted on various articles, such as trolleys, hospital beds and other furniture.note see image | 73269098 | Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326, 732690 and 73269098.Classification under heading 8302 is excluded as that heading only covers castors with a diameter not exceeding 75 mm or a width not exceeding 30 mm (see Note 2 to Chapter 83).The intended principal use of the castor is not inherent to its objective characteristics, as it is equally suitable for goods of, for example, heading 8716 (trolleys), heading 9402 (hospital beds) or heading 9403 (other furniture). Classification as a part of a specific article is therefore excluded.The castor is composite goods consisting of different materials (stainless steel, rubber and plastic). The component that gives the castor its essential character is the housing of stainless steel, as it is the basis for the structure of the castor.The castor is therefore to be classified under CN code 73269098 as other articles of iron or steel. |
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