Car seat protector and pocket net: parts or accessories?
Ingrida Kemežienė
Project manager, PwC Lithuania
Customs Compliance & Risk Management (CCRM) Journal, Issue 20, April / May 2023
April 16, 2023
en
lt
Photo by Vasile Valcan on Unsplash
Can the net for making pockets in the rear part of seats and the protection for the inside of seats be classified under subheading 9401 90 80 of the Combined Nomenclature (CN) as parts of seats? The "value" of the answer to the importer is EUR 300 000! The Court of Justice of the European Union has provided clarification on this point.
- Topic: classification
- Market: EU - European Union , Europe
- Copyright of the journal: CC Learning, UAB