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An article (so-called ‘hobby greenhouse’), measuring approximately 140 × 140 × 200 cm, comprising a frame made of steel. The frame also contains racks consisting of eight shelves, four on both sides, made of metal wire, measuring approximately 58 × 28 cm. The frame is covered on all sides by a flexible plastic sheeting with a rolling opening in the front measuring approximately 86 × 145 cm. The opening can be closed by a ‘Velcro’ fastening. The structure can be entered by a person. Its purpose is long or short term (for example, on markets) storage of plants.
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| 7326 90 98 |
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 7326, 7326 90 and 7326 90 98.
Classification under heading 9403 as ‘other furniture’ is excluded because the article is not to be used for equipping private dwellings, hotels, offices, schools, churches, shops, laboratories and the like, but it is used for storing plants (see also the Harmonised System Explanatory Notes to Chapter 94, General, second paragraph, (A), and to heading 9403, second paragraph).
Classification under heading 9406 as a ‘prefabricated building’ is also excluded, as the construction is relatively unstable, with flexible walls. Consequently, it is not suitable for long term outdoor use as it is not considered to be weatherproof.
The article is therefore classified according to its constituent material. The essential character of the article is given by the constructive element (metal frame and shelves).
It is therefore to be classified under CN code 7326 90 98 as other articles of iron and steel.
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