COMMISSION REGULATION
(EC) No 1417/2007
of 28 November 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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3926 90 97 |
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3926, 3926 90 and 3926 90 97. The articles, as presented, constitute a set in the sense of general interpretative rule 3(b). The set does not consist of manicure products of subheading 3304 30 00 as it includes the addition of false nails stuck over the fingernail and does not include manicure preparations which simply care for and beautify the hand and the natural nails (Harmonised System Explanatory Notes to heading 3304, (B)). The set consists of different articles and is to be classified in subheading 3926 90 97 according to the plastic false nails, which give the set its essential character. |
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3926 90 97 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3926, 3926 90 and 3926 90 97. The products are not considered to constitute manicure products of subheading 3304 30 00 as they entail the addition of false nails stuck over the fingernail and do not consist of manicure preparations which simply care for and beautify the hand and the natural nails (Harmonised System Explanatory Notes to heading 3304, (B)). They should therefore be classified as other articles of plastic in subheading 3926 90 97 according to their constituent material. |
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3506 10 00 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3506 and 3506 10 00. The product is not considered to constitute manicure or pedicure preparations of heading 3304. The product is a glue or adhesive by the terms of heading 3506. |