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 codes indicated in column 2 of that table.
Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
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.
Article 3
This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) 1. Set for nail decorating consisting of: 48 false nails a small tube of glue a nail file a manicure stick and decorating stickers for the nails. The false nails are moulded plastic and are present in a variety of sizes. The set is put up for retail sale. 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. 2. Moulded plastic false nails. They are designed to be bound to the natural nail using an acrylic bonding solution. They are packaged in quantities of 50, of the same size. 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. 3. Bonding solution composed of: Ethyl cyanoacrylate Silica Poly(methyl methacrylate) Calixarenes Hydroquinone Triglycerides. The solution is intended to adhere moulded plastic false nails to the natural nail. It hardens slowly to allow modelling of the false nails. The solution is packaged in small nozzled tubes for easy and precise application. Net weight not exceeding 1 kg. 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 .
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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