The so-called "Moritz desk; Art. No.: WL5. 126-127" is a composite product consisting of:a desk (giving character in terms of use and scope) with an angle-adjustable, 118 x 60 cm MDF desk top covered with melamine resin, - a height-adjustable metal frame (characteristic material due to its importance as an element that gives stability) in the colors pink or blue, - a storage compartment under the table top, - an open one Storage trough/pen tray, - a school bag holder and two ruler strips attached to the table top. The products standing on the floor can be adjusted in height from 62 to 94 cm at intervals of 3 cm, so that they are classified under the last-named of the equally relevant subheadings. The products are not yet packaged together. They are to be classified as "metal furniture, other than that specified in headings 9401 and 9402, of a kind used in offices, of a height exceeding 80 cm, not a cupboard".
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[1][1]. DEBTI711/18-1#597118