Shelves
In commodity position 7308 of the Combined Nomenclature of the Customs Union (CN TS), multi-tiered shelves intended for stationary installation in shops, workshops, and warehouses are classified. These are sets of metal components (identifiable parts made from sheet material, angles, profiles, tubes, etc.) for assembly. Such structures have large dimensions and are attached to the floor and walls. Often, the bases or points of attachment to the floor of these structures are filled with construction mixtures. After assembly, these goods form a single stationary structure, thereby excluding the possibility of its movement (Fig. 16). However, they should be distinguished from goods of group 94 of the CN TS, which may have additional fastenings to the floor and/or walls for stability.
Source: Order of the Federal Customs Service of Russia dated March 1, 2012 No. 34-r "On the classification under the CN TS of certain goods" (Registered by the Ministry of Justice of Russia on April 28, 2012 No. 24001)