Notas explicativas de la nomenclatura combinada de la Unión Europea
Section | Nota |
29.6.2017 ES Diario Oficial de la Unión Europea C 205/54
De conformidad con el artículo 9, apartado 1, letra a), segundo guion, del Reglamento (CEE) n.o 2658/87 del Consejo (1), las notas explicativas de la nomenclatura combinada de la Unión Europea (2) quedan modificadas del siguiente modo:
En la página 379 9403 Los demás muebles y sus partes se añade el texto siguiente tras el párrafo primero:
Esta partida no comprende las cestos y bolsas para ropa sucia. A efectos de lo dispuesto en el capítulo 94, por «muebles» se entienden los diferentes artículos amovibles no comprendidos en partidas más específicas de la nomenclatura, diseñados para apoyarse en el suelo y que se usan, con fines principalmente utilitarios, para acondicionar viviendas privadas, hoteles, teatros, etc.
Los cestos y bolsas para ropa sucia se clasifican según la materia constitutiva. Por ejemplo, los cestos para ropa sucia de hierro o de acero se clasifican como los demás artículos de uso doméstico de la partida 7323 [que incluye los cestos para ropa sucia; véanse las notas explicativas del SA de la partida 7323 A), 3)], y los cestos para ropa sucia de materias trenzables se clasifican en la partida 4602 (que incluye los artículos de cestería de todo tipo; véanse las notas explicativas del SA de la partida 4602, 1).
Ejemplos de cestos y bolsas para ropa sucia que deben clasificarse según su materia constitutiva:
De sauce, con la cara interior revestida de algodón, altura: 66 cm. De materia textil, montada sobre una estructura de madera, altura: 69 cm. De acero inoxidable, sin revestimiento, altura: 60 cm. Partida 4602 : Partida 6307 (su carácter...
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