Keywords : combined nomenclature, cat scratching posts, furniture
Subject :
– Commission Implementing Regulation (EU) No 1229/2013 of 28 November 2013 concerning the classification of certain goods in the Combined Nomenclature
– Commission Implementing Regulation (EU) No 350/2014 of 3 April 2014 concerning the classification of certain goods in the Combined Nomenclature
Facts:
The Plaintiff-driven company is engaged in the import, export, and wholesale and retail sale of pet supplies, including cat scratching posts. Plaintiff argues primarily that cat scratching posts should be classified under classification rule 1 as furniture of Chapter 94 in CN heading 9403 and 9401 respectively. In the alternative, Plaintiff takes the position that it concerns a composite work. Defendant states the following. The cat scratching posts cannot be classified according to classification rule 1. There can be no question of classification as furniture in Chapter 94, because the goods are of a different nature from the furniture which is of the kind intended for furnishing living quarters and other utilitarian purposes. It is not enough for the cat scratching posts to be placed on the ground. The goods should be distinguished from the furniture with which people intend to furnish a space intended for human habitation. These are products that are used by cats. The classification of the various models should be based on the material of the outer garment which is predominant, which is also confirmed by Implementing Regulations 1229/2013 and 350/2014.
Consideration:
The court states first and foremost that CN heading 9403 states ‘Other furniture and parts thereof’ and that in the IDR explanation to Chapter 94 the term ‘furniture’ is described very broadly. On the basis of that description, it can be argued that the cat scratching posts in question qualify as furniture within the meaning of CN heading 9403 and 9401 respectively. However, that would disregard the classification regulations, which, although not directly invoked by the defendant, that do relate to sufficiently similar products and in which a motivation is given with regard to the classification that has been adopted verbatim by the defendant in this case.
Preliminary questions:
1. Is CN heading 9403 to be interpreted as meaning that cat scratching posts, made of various materials, intended to be placed on the floor in (residential) spaces and to remain there for cats to climb on, sit on, lie on and crabs are not covered by this CN heading because they are of a different nature as referred to in Commission Implementing Regulation (EU) No 1229/2013 of 28 November 2013 and Commission Implementing Regulation (EU) No 350/2014 of 3 Apr 2014? If there is a different nature which precludes classification in CN heading 9403, where does this different nature lie?
2. Does the answer to question 1 have consequences for the validity of Commission Implementing Regulation (EU) No 1229/2013 of 28 November 2013 and Commission Implementing Regulation (EU) No 350/2014 of 3 April 2014?
Source Minbuza.nl
