New regulation
A new regulation was published on 8 April 2022:
Explanatory Notes to the Combined Nomenclature of the European Union
(2022/C 154/04)
This is considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
9403
7616
3926
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87(1), the Explanatory Notes to the Combined Nomenclature of the European Union ( 2 ) are hereby amended as follows:
On page 402:
The following text is inserted in the Explanatory Notes to heading 9403 after the phrase ‘This heading does not include ‘information displays’ such as ‘street boards’ and ‘roll-ups’ :
Information displays are designed to be easily erected, taken down (folded up/rolled up) and carried/moved to wherever they are needed. They are designed for outdoor or indoor use or both. Their purpose is mainly to provide information and/or for advertising.
Consequently, they do not have the character of furniture according to the HSEN to Chapter 94, General, second paragraph, (A), to equip private dwellings, hotels, theatres, offices, schools, … or ships, caravan trailers etc..
On page 404:
The table in the Explanatory Notes to heading 9403 situated after the phrase ‘Examples of ‘information displays’ which are to be classified according to their constituent material, under a heading covering various articles of this material’ is deleted and replaced by the following table: ‘
A base of hard plastics, a top of an aluminium frame with a plastic sheet in the middle covered by transparent PVC foils from both sides.
Heading 7616 (the essential character is provided by the aluminium frame).
A base and a frame of aluminium with rubber attachments and transparent PVC foils covering a sheet of paper.
Heading 7616 (the essential character is provided by the aluminium frame).
A central plastic plate attached to five plastic rods (bars) of almost equal length, all of which can be tilted in different directions. Four of them have a plastic hook at the end and a plastic cap is mounted on the fifth rod.
Heading 3926 (the article is made solely of plastics).
A frame in the shape of a concave curved screen constructed from tubes of aluminium and feet of steel to be placed on the ground (approximately 2m high and 2m long). The frame is designed to have a textile fabric attached. The textile fabric is not included at importation. The disassembled product is designed to be carried in a bag.
Heading 7616 (the essential character of the article is provided by the aluminium frame).
Collapsible accordion frame of base metal (aluminium with plastic fittings) that is placed on the ground (approximately 2m high). Designed to hold a printed fabric (not included at importation) by means of magnets. The disassembled product is designed to be carried in a suitcase on wheels.
Heading 7616 (the essential character of the article is provided by the aluminium frame).
Frame constructed from aluminium to be placed on the ground (approximately 2m high). The frame is designed to have a textile fabric attached by means of magnets. The textile fabric shown in the image of the assembled product is not included at importation. The disassembled product is designed to be carried in a bag.
Heading 7616 (the essential character of the article is provided by the aluminium frame).
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.
