law://eu/reg/2015/677@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) |
| An article consisting of four table legs of base metal, fixed with screws to four metal plates holding them together.In order to avoid sliding and to protect the floor, the bottom end of each table leg is covered with rubber.The top ends of the table legs have holes for screws to allow for fixing a tabletop.note See image. | 94039010 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 9403, 940390 and 94039010.Classification as complete furniture is excluded because the article is missing an essential component, the tabletop.The article is therefore to be classified under CN code 94039010 as metal parts of furniture. |
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