Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Commission Regulation (EC) No 1414/2004 of 28 July 2004 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union .
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) Eye-care product (ophthalmic solution) composed of the following ingredients: Β Active Ingredient: Polyvinyl alcohol (lubricant) 1,4Β %, Β Other ingredients: β sodium chloride (tonicity agent) β sodium dihydrogenphosphate (buffering agent) β disodium hydrogenphosphate (buffering agent) β benzalkonium chloride (preservative) β disodium edetate (chelating agent) β hydrochloric acid (pH adjuster) β sodium hydroxide (pH adjuster) β purified water, q.s to 100Β % (vehicle) The product is put up for retail sale (15Β ml dropper bottle) with indications on dosage and use. 3004Β 90Β 19 Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3004 , 3004Β 90 and 3004Β 90Β 19 . The product is prepared and put up for therapeutic use as a lubricant and artificial tear in dry-eye and other ocular irritation syndromes. The preparation is not for use as a contact lens or artificial eye solution of heading 3307 .
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.