Check the changes to the clarification for article used to organise cables in cabinets.
A new regulation dated 15 April 2019 was published on 25 April 2019.
This is not considered a change in UK practice.
An article consisting of a rectangular plate made of steel with a length of 48,26 cm (19 inches) and rectangular shaped brackets of plastics.
The brackets are attached perpendicularly to the plate, and have an opening in their short sides opposite to the plate.
The article has perforations at both ends of the plate to enable it to be fixed by screwing to steel cabinets of a length matching that of the article (19 inch cabinets), which can be used in telecommunication, data processing systems, etc.
The article is designed to be used to organise cables in the cabinets.
Classification (Combined Nomenclature (CN) code)
Code 8302 42 00.
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, notes 2(c) and 3 to Section XV, note 1(d) to Chapter 94 and by the wording of CN codes:
- 8302 42 00
The steel plate gives the article its essential character because it is the plate which is fixed to the cabinets and supports and holds the brackets in place.
Heading 8302 covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork etc. even if they are designed for particular uses (see also the Harmonized System Explanatory Notes to heading 8302 , first paragraph).
Steel cabinets are classified as furniture within the meaning of note 2 to Chapter 94 (see also the HS classification opinions 940320/3 and 940320/4).
The article has the objective characteristics of a fitting of base metal suitable for furniture classified under heading 8302. In accordance with note 2(c) to Section XV, articles of heading 8302 are parts of general use. Classification as parts of furniture under heading 9403 is therefore excluded by virtue of note 1(d) to Chapter 94. Consequently, the article is to be classified under CN code 8302 42 00 as other base-metal mountings, fittings and similar articles suitable for furniture.
10th Floor South East
21 Victoria Avenue
This tariff notice is published for information purposes only.