Article 1The 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 2Binding 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 3This 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, 26 July 2016.For the Commission,On behalf of the President,Stephen QuestDirector-General for Taxation and Customs UnionANNEX

The image is purely for information.

Description of the goods	Classification(CN-code)	Reasons
(1)	(2)	(3)
An article (so-called "hammock with frame"), with dimensions of approximately 230 × 140 × 205 cm. It consists of a triangular stand to be placed on the ground, made of metal (steel) bars, in which a reclining surface serving as a lying area is hung. The reclining surface measures 100 × 190 cm (W × L) and contains slightly curved rods on the long sides and straight rods on the narrow sides, which are fitted with a fabric covering. The article is equipped with a "roof" of textile material and mosquito nets.The article weighs 45 kg and can cater for persons weighing up to 180 kg. It is made of weather resistant material, which signifies that the article is suitable for outdoor use. See an image.	94032080	Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 94, and by the wording of CN codes 9403, 940320 and 94032080.Given its characteristics, namely its weight and inability to be easily disassembled, the article cannot be easily transported to be used when going camping. Consequently, classification as camping goods under heading 6306 is excluded.The article is "movable" and given its objective characteristics it is constructed for placing on the floor or ground. It is used, mainly with a utilitarian purpose, to equip outdoor areas such as gardens of private dwellings, hotels, restaurants etc. (see also the Harmonized System Explanatory Notes to Chapter 94, General, (A)). Consequently, the article is considered to be "furniture" made of different materials and is to be classified under heading 9403 according to the material of which the support (frame) is made and which gives the article its essential character.The article is therefore to be classified under CN code 94032080, as other metal furniture.

Commission Implementing Regulation (EU) 2016/1321 of 26 July 2016 concerning the classification of certain goods in the Combined Nomenclature