law://eu/reg/2017/2244@2026-11-12THE 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 Codenote, and in particular Article 57(4) and Article 58(2) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN-code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| 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)note | 76169990 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 761699 and 76169990.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 76169990 as ‘other articles of aluminium’. |
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