• Case law

Cat scratching post: is it a piece of furniture (CN 9403)?

Ingrida Kemežienė Project manager, PwC Lithuania
July 20, 2023
en lt
Cat scratching post: is it a piece of furniture (CN 9403)?

Adobe Stock

Fertilisers, honey, car seat parts, inflatable couches, etc. These are just a few of the goods on the classification of which the Court of Justice of the European Union (CJEU) has recently ruled. In the present case, the question was whether a cat scratching post could be classified as other furniture and parts thereof (heading 9403 of the Combined Nomenclature (CN)). Or is furniture understood to mean objects intended only for human use?

OR

Continue reading this article

Open for free

Comments ()

Similar content

Topic spotlight
icon
Legislative purpose - the unwritten criterion in classifying goods
12-11-2024

The use of the ‘legislative purpose’ criterion in the classification of goods (i.e. whether the product should be taxed or not) leads to a lack of uniformity and undermines the principle underlying … the HS Convention. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.

Omer Wagner

classification
Topic spotlight
icon
Legislative purpose - the unwritten criterion in classifying goods
12-11-2024

The use of the ‘legislative purpose’ criterion in the classification of goods (i.e. whether the product should be taxed or not) leads to a lack of uniformity and undermines the principle underlying the HS Convention. Therefore, it is proposed to minimize the use of the ‘legislative purpose’ criterion and to return to the traditional classification rules of the World Customs Organization Harmonized System Convention. The article below is a short version of the full article, which has been published in the World Customs Journal, 2024, Issue 18(2). Publication of the short version with a reference to the full version was approved by the WCJ.

Omer Wagner

classification
Topic spotlight
icon
Data challenges in classification and the role of AI in data
29-10-2024

Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which … data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.

Elizabeth Davies

€
classification
Topic spotlight
icon
Data challenges in classification and the role of AI in data
29-10-2024

Everyone knows how crucial accurate customs classification is to global trade compliance. In this article, the author explores the importance of accurate data in customs classification, which data matters, and how to trust the data you are working with. She also explores the evolving role that Artificial Intelligence (AI) can play in assigning tariff codes now and potentially in the future.

Elizabeth Davies

€
classification
Case law
icon
Binding Tariff Information: for one or for all?
15-09-2024

Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice … (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.

Ingrida Kemežienė

€
classification
Case law
icon
Binding Tariff Information: for one or for all?
15-09-2024

Can companies rely on Binding Tariff Information (BTI) issued for their competitors’ goods for the classification of their own products? This question was examined in the European Court of Justice (ECJ) in its ruling, which raised the issue of the classification of optical fibre cables under Combined Nomenclature (CN) subheadings 8544 70 00 and 9001 10 90. The case also considered the principles of legal certainty and legitimate expectations that businesses increasingly need to rely upon to justify various decisions.

Ingrida Kemežienė

€
classification
Topic spotlight
icon
Tariff classification of goods in the light of the latest technological developments
04-08-2024

The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced … technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.

classification
Topic spotlight
icon
Tariff classification of goods in the light of the latest technological developments
04-08-2024

The technological advances we have witnessed in recent times affect all areas of our lives. Customs is no exception. On the one hand, there are a large number of new products equipped with advanced technologies, including AI, that need to be classified, cleared and taxed upon import. On the other hand, customs authorities and private sector customs professionals are using the latest technologies for their professional purposes, in particular for tariff classification. How does this technology boom affect both sides of the customs industry? Does it make life easier for customs professionals or does it create new headaches? Experts from around the world tried to find answers to these complex questions during the 22nd Authors' Meeting. Below is an overview of the main points provided by experts from some of the EU Member States, the UK, Switzerland, the USA, Canada, Brazil and Israel.

classification
Topic spotlight
icon
Customs tariff classification and the use of assistive technologies
28-07-2024

Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides … an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.

Prof. Dr. Andrew Grainger

€
classification
Topic spotlight
icon
Customs tariff classification and the use of assistive technologies
28-07-2024

Tariff classification is one of the most complicated things about customs. Not surprisingly, there are many tools available to make the process easier and more automated. This article provides an overview of the main technologies and solutions available to assist classification, particularly those found online. This article is an abridged version of the full article published in the World Customs Journal, 18(1). The abridged version of the article is published with the permission of the WCJ.

Prof. Dr. Andrew Grainger

€
classification
support@customsclear.net +370 664 26393 (EN, RU) 37066426393 (LT) +37064465553 (DE)
Login Sign up
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.
Login with Google Login with LinkedIn
Contact us

Contact us

Thank you for report
Maximum file size 6mb
File is too large