New regulation
A new regulation was published on 31 May 2021:
L 199/7
Reg. 2021/4029
This is not considered a change in Northern Ireland practice.
Description of goods
Furniture rollers consisting of:
- a wood-based panel (fibreboard panel with rounded corners and edges)
- plastic anti-slip pads on the upper side of the panel
- plastic rollers
- metal brackets in order to mount the plastic rollers on the underside of the panels
The article has a handle recess in order to carry the article, for example, by hand or to suspend the article on a wall.
The article is designed to be used for transportation of various objects, notably of furniture and of any other heavy objects.
Classification (Combined Nomenclature (CN) code)
4421 99 10
Reason
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 3 to Chapter 44 and by the wording of the CN codes 4421, 4421 99 and 4421 99 10.
Classification under CN code 8716 80 00 as other vehicles, not mechanically propelled is excluded as the objective characteristics and properties of the article do not fully correspond with the terms of heading 8716 and CN code 8716 80 00.
Given its objective characteristics and properties, including a handle recess not used for pushing the article by foot or by hand, and its design for transportation of heavy objects such as furniture by pushing the objects, the article is not designed to be towed by other vehicles, to be pushed or pulled by hand, to be pushed by foot or to be drawn by animals (see also the Harmonized System Explanatory Notes to heading 8716, second paragraph).
The article cannot be deemed to be a vehicle since it lacks some of the characteristics and properties of a hand- or foot-propelled vehicle of heading 8716 by not being a cart, a truck, a barrow or a trolley or by not being composed of a specific part of a vehicle such as a chassis.
Consequently, the article is to be classified according to its constituent material.
The article is a composite product consisting of different materials (wood, plastic and metal). The component that gives the article its essential character is wood, as the wooden panel constitutes the main part of the composite product and as the wooden panel is of most significance for the intended use of the article.
Consequently, the article is to be classified under CN code 4421 99 10 as other articles of fibreboard.
Tariff Classification
Customs and Border Design
10th Floor
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.
