With the Implementing Regulations (EU) 2017/982 and (EU) 2017/960, the Commission establishes the classification of a bath step and a certain vanilla extract in the Combined Nomenclature (CN). Accordingly, a bathtub step is to be classified under subheading 9403 20 80 as’other metal furniture as beds’ with a rate of duty currently 0% in third countries and vanilla extract under subheading 2103 90 90 as a’compound seasoning’ with a rate of duty currently 7,7% in third countries.
Bath tub step as furniture
Regulation (EU) 2017/982 concerns bathtub steps measuring approximately 41 × 31 × 14 cm with a plastic surface and four aluminium legs, the lower ends of which are protected by non-slip rubber caps to make it easier for people to get in and out of the bathtub.
The goods are used to furnish rooms, for example in apartments, and therefore constitute furniture within the meaning of heading 9403, which is placed on the floor.
Vanilla extract as seasoning
Regulation (EU) 2017/960 covers brownish, turbid extracts of vanilla beans dissolved in water and 35 vol% alcohol to which 5 % sugar has been added. The product has an intense vanilla aroma and a characteristic taste of alcohol and sugar. It is bottled in 100 ml bottles and is used to improve the taste of certain dishes.
The vanilla extract cannot be classified as a plant extract, since the addition of sugar gives it the character of a food preparation. It is a preparation for improving the flavour of certain dishes made from different substances and is therefore classified as a compound seasoning under subheading 2103 90 90.
Validity for similar goods
The classification regulations only apply to goods identical to those mentioned in them, but could be used as a means of classifying similar goods. Companies should now check whether their imports are affected by these regulations. For example, binding tariff information (vZTAs) issued to them could have become invalid. Incorrect classification always carries the risk of criminal or fine-law consequences.