Four-wheeled rollator walker with tubular frame
This product is designed to assist individuals with walking difficulties. The user can walk while pushing and leaning on the rollator walker.
The classification is determined by applying General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 8716 and 8716 80 00.
The product is not considered an orthopedic appliance under heading 9021 as it does not meet the criteria set out in Note 6 to Chapter 90.
It is also not considered a wheelchair or other vehicle for the disabled under heading 8713.
Reference: Regulation (EC) No 729/2004 of 15 April 2004
Non-self-propelled vehicles, so-called foldable sun loungers
(See photos in the annex)
- With aluminum frame
- With polyester textile support surface, cushion, and additional pocket on the backrest
- With individually adjustable sun canopy mounted at the head end of the frame
- Designed as beach loungers with approximate dimensions: 150 cm long x 52 cm wide, height with canopy approx. 83 cm, without canopy approx. 53 cm
- With two plastic wheels
- Usable both as loungers (camping equipment under heading 6306) and, when adjusted, as transport aids (non-self-propelled vehicles under heading 8716); the base frame serves as a handle for pushing/pulling
- These items have multiple functions (camping equipment / non-self-propelled vehicles) and cannot be classified according to General Rules 3(a) or 3(b)
Therefore, the goods must be classified under the last-mentioned of the equally relevant headings (6306 and 8716).
They cannot be classified under Chapter 94 as furniture, as they are not intended as permanent home or garden furnishings.
“Other non-self-propelled vehicles (transport aids)”
Binding Tariff Information (BTI) Reference: DEBTI27342/23-1, dated 27/10/2023
Rectangular faceplate of a car radio, called a “control panel,”
- Contains various buttons intended to activate different radio functions
- Made of plastic
- Buttons/switches are laser-marked
- Presented without electrical or electronic components
The classification is based on General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(b) to Section XVI, and the wording of CN codes 8529, 8529 90, and 8529 90 92.
The item plays a direct role in the use of the car radio and is essential to its operation, enabling activation of contact points and access to various functions.
Its design and functionality limit its use exclusively to being a part of a car radio (see Court Judgment of 15 February 2007, RUMA GmbH/Oberfinanzdirektion Nürnberg, Case C-183/06, ECLI:EU:C:2007:110).
Therefore, the item is considered a part of the radio and should be classified under heading 8529 as “other parts of the apparatus of heading 8527”.
It does not fall under code 8529 90 49, as it is not a casing or box, but only a car radio faceplate
(see also the explanatory notes of the Combined Nomenclature for subheadings 8529 90 41 and 8529 90 49, third paragraph).
Consequently, the item should be classified under CN code 8529 90 92 as “other parts of the apparatus of heading 8527“.
Reference: Commission Implementing Regulation (EU) 2020/622 of 29/04/2020
