COMMISSION IMPLEMENTING REGULATION (EU) No 327/2013
of 8 April 2013
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Product description |
Classification (CN code) |
Reasons |
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(1) |
(2) |
(3) |
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A product presented in the form of rolls (18 mm × 200 mm), put up for retail sale in a box containing 10 rolls. Each roll weighs 28 g and consists of the following components (% by weight):
The product is used for the treatment of patients: the rolls are lit and held close to the skin of the patient on specific acupuncture points and are burned to create deeply penetrating heat. |
1404 90 00 |
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30 and the wording of CN codes 1404 and 1404 90 00. The product consists of different kinds of plants. Consequently, classification as plants and parts of plants of a kind under heading 1211 is excluded (see also the Harmonised System Explanatory Notes to heading 1211). The product is not intended for human consumption. Consequently classification under heading 2106 is excluded. The product does not meet the requirements of Additional Note 1 to Chapter 30. Consequently, it cannot be classified under heading 3004 as a herbal or homeopathic medicinal preparation. The product is not used as perfumery, cosmetics or toilet preparations. Consequently, classification under heading 3307 is excluded. The product is therefore to be classified as vegetable products not elsewhere specified or included under CN code 1404 90 00. |