COMMISSION REGULATION
(EC) No 1440/2007
of 5 December 2007
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 |
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(1) |
(2) |
(3) |
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|
3303 00 10 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VI and the wording of CN codes 3303 00 and 3303 00 10. The product has to be classified as a perfume in subheading 3303 00 10 because the perfume is present in a quantity sufficient to give fragrance to the human body. |
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|
4911 10 90 |
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 4911, 4911 10 and 4911 10 90. The product cannot be classified in subheading 3303 00 10 because the perfume is present in a quantity insufficient to give fragrance to the human body. The product has to be classified in subheading 4911 10 90 as printed advertising material because the printed advertising provides its essential character (Harmonized System Explanatory Notes to Chapter 49, General, 1st paragraph). |