Commission Implementing Regulation (EU) 2020/1290
law://eu/reg/2020/1290@2026-11-12law://eu/reg/2020/1290@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) |
| Wooden slats made of several layers of beech or birch veneers, with a length of between 480 mm and 1960 mm, a width of between 25 mm and 105 mm and a thickness of approximately 10 mm.They are peeled, laminated, assembled with glue and coated. The slats are rounded at the sides and can be either straight or curved. They have a high load-bearing capacity and bending strength.They are designed to be assembled without any further processing into the frames of beds, armchairs or sofas.See imagenote. | 4421 99 99 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 4421, 4421 99 and 4421 99 99.Classification under heading 9401 or 9403 as parts of furniture is excluded, firstly, as it is not possible to determine if the slats are solely/specifically to be assembled into the frames of products of heading 9401 or into the frames of products of heading 9403. Chapter 94 only covers parts of the goods of headings 9401 and 9403, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings (see also the Harmonized System Explanatory Notes (HSEN) to Chapter 94, Parts).Secondly, the slats do not constitute parts of beds, armchairs or sofas, but as they are designed to be assembled into their frames, they constitute parts of a mattress support of heading 9404. According to Note 3 (B) to Chapter 94, mattress supports, presented separately, are not to be classified in, inter alia, heading 9401 or 9403 as parts of goods. As heading 9404 does not cover “parts”, but only complete products, classification under that heading is also excluded.The slats are according to their objective characteristics (paired dimensions, rounded edges, surface treatment, high load-bearing capacity and bending strength) recognisable as parts of frames. They have been worked in such a way that they have been given the essential character of articles of another heading (articles of laminated wood) (see also the HSEN to heading 4412, second paragraph). Classification under heading 4412 as laminated wood is therefore excluded.The slats are therefore to be classified according to their constituent material under CN code 4421 99 99 as other articles of wood. |
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.