Commission Implementing Regulation (EU) 2025/2290 of 6 November 2025 concerning the classification of certain goods in the Combined Nomenclature

Type Implementing Regulation
Publication 2025-11-12
State In force
Text As published
Department European Commission, TAXUD
Source EUR-Lex
articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

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Image omitted; see official source Official Journal of the European Union EN L series
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2025/2290 12.11.2025

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code [^ntr1-L_202502290EN.000101-E0001], and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 6 November 2025.

For the Commission

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

[^ntr1-L_202502290EN.000101-E0001]: OJ L 269, 10.10.2013, p. 1., ELI: http://data.europa.eu/eli/reg/2013/952/oj.

[^ntr2-L_202502290EN.000101-E0002]: Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).

ANNEX

Description of the goods Classification (CN-code) Reasons
(1) (2) (3)
Unassembled product comprising profiles (made of aluminium alloy and anodised) and fasteners (made of plastics), for use in the assembly of a voting booth, consisting of: — 6 hollow ‘vertical’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners, — 12 hollow ‘horizontal’ profiles, cut to length, of uniform cross-section along their whole length, with holes and fitted with fasteners. The voting booth is assembled on site. Depending on its adjustment, the assembled product can be placed on the ground or on a table and it can be carried to wherever it is needed. The ‘walls’ (plates designed to be mounted between the profiles) are not included at importation. The product, once assembled and fitted with the walls, is designed to provide a temporary cover to ensure voter secrecy. 7616 99 90 Classification is determined by General Rules 1, 2(a), and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7616, 7616 99 and 7616 99 90. The product consists of various components, presented unassembled. It comprises not only aluminium profiles but also fasteners, all intended to be used together to assemble a specific article, namely, the frame of a voting booth. Classification under heading 7604 as aluminium profiles is therefore excluded. Classification under heading 9403 as other furniture and parts thereof is also excluded. The assembled article is not used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc. It is (once assembled and fitted with the walls) designed to provide a temporary cover during voting. In addition, the assembled article can be placed either on the floor or on other pieces of furniture (such as tables). However, the term ‘furniture’ does not apply to articles used as furniture but designed for placing on other furniture or shelves, or for hanging on walls or from the ceiling. (See also the Harmonized System Explanatory Notes to Chapter 94, General, item (B) and exclusion paragraph to this item.) The article is therefore to be classified under CN code 7616 99 90 as other articles of aluminium.

ELI: http://data.europa.eu/eli/reg_impl/2025/2290/oj

ISSN 1977-0677 (electronic edition)

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