COMMISSION IMPLEMENTING REGULATION (EU) No 1172/2012
of 3 December 2012
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
(1) |
(2) |
(3) |
Wipes made of non-wovens with a size of approximately 15 cm x 20 cm, put up in individual plastic bags for retail sale. The wipes are impregnated with water (98,32 %), propylene glycol (1 %), perfume (0,3 %), tetrasodium EDTA (0,2 %), aloe vera extract (0,1 %), bronopol (0,05 %), citric acid (0,02 %), mixture of methylchloroisothiazolinone and methylisothiazolinone (0,01 %). According to the information provided, the product is used as a refreshing wipe. |
3307 90 00 |
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VI, Note 4 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00. As the product does not contain soap or detergent classification under heading 3401 is excluded (see Harmonised System Explanatory Notes to heading 3401, exclusion (c)). As the product is used as a refreshing wipe, rather than for the care of the skin, and contains perfume, classification under heading 3304 is excluded. Although the product contains a small amount of aloe vera extract, which has a skin care function, this does not give the product its essential character. The product fulfils the conditions set out in Note 4 to Chapter 33 (see also the Harmonised System Explanatory Notes to heading 3307, point (V) (5)). The product is therefore to be classified under heading 3307 as other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. |