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Parliamentary questions
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26 March 2020
 E-000514/2020
Answer given by Mr Gentiloni
on behalf of the European Commission
Question reference: E-000514/2020

The Commission aims to ensure the correct and uniform application of customs nomenclature by means of implementing acts. The Commission adopted two implementing regulations (EU) No 350/2014 and (EU) No 1229/2013 to ensure uniform classification of cat scratching posts.

When classifying goods the provisions of the Combined Nomenclature (CN) annexed to Council Regulation (EEC) No 2658/87(1) have to be applied. Chapter 94 of the CN covers furniture, which for the purposes of that Chapter means articles designed to equip private dwellings, hotels, offices, schools, shops, etc. As regards the case mentioned by the Honourable Member , the products at issue were of a different nature — not used by people, but designed to attract and amuse cats. Consequently, cat scratching posts could not be classified under any of the codes of Chapter 94.

Therefore, the articles had to be classified according to their constituent material. The two specific cat scratching posts consisted of paperboard, wood and textile. All the visible parts were covered with textile, which also played an essential role in the use of the articles. The goods were classified under heading 6307 as textile articles. However, products solely made of wood would have to be categorized according to their constituent material under Chapter 44 (products made of wood) following the inherent logic of the two regulations referred to by the Honourable Member.

(1)Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
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