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

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?

Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it

Virginija Dordzikienė12 Aug 2026

If you have already opened Communication C/2026/3319 in the Official Journal, you have seen the list. Two Explanatory Note amendments, seventeen Classification Opinions, one deletion and one Classification Decision. Codes…

Classification

Topic spotlight

Why companies need to rethink how they manage tariff classification

Jakub Dobrzynski12 Jul 2026

This article examines why tariff classification errors persist in many companies, revealing that the root cause is often not a lack of customs knowledge, but rather weak processes, poor product…

Classification

Topic spotlight

Classification of composite goods: which material decides?

Enrika Naujokė26 Aug 2026

Which material decides the classification of composite goods? In a recent judgment, the EU General Court gave the newest answer: decorative paper impregnated with melamine resin - declared as paper,…

Classification

Case law

Challenging a BTI decision: the route, the deadlines and the money

Enrika Naujokė31 Jul 2019Updated 26 Aug 2026

Customs has issued you a BTI with a code you disagree with. You cannot amend it, you cannot give it up, and applying again - in any member state -…

Classification

Case law

Combined Nomenclature (CN): the EU's 8-digit customs code

12 Aug 2026

What the Combined Nomenclature is, how an 8-digit CN code is structured, its legal basis, and how the yearly updates and the correlation table work.

Classification

HS 2028 revision: key changes and how to prepare

Eglė Pučkuvienė29 Mar 2026

This article reviews the changes introduced in the HS 2028 revision. A total of 299 sets of amendments have been introduced, covering areas such as healthcare, epidemic control, emergency preparedness,…

Classification

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

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

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Related content

Post-clearance value in Communication C/2026/3319: what the 76th HS Committee changes, and what to do about it

Why companies need to rethink how they manage tariff classification

Classification of composite goods: which material decides?

Challenging a BTI decision: the route, the deadlines and the money

Combined Nomenclature (CN): the EU's 8-digit customs code

HS 2028 revision: key changes and how to prepare