Cat scratching post: is it a piece of furniture (CN 9403)?
Ingrida Kemežienė
Project manager, PwC Lithuania, Lithuania
Published 09 Jul 2023

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Case law
classification
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?