Commission Regulation (EC) No 1439/2007 of 5 December 2007 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 1439/2007
• Articles: 4

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.

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 its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN-code)

Reasons

(1)

(2)

(3)

Set consisting of several plasters and pads which contain the following ingredients (% by weight):

—

Tourmaline

4

—

Chitosan

5

—

Wood vinegar

30

—

Pearl powder

4

—

Pure silica

4

—

Glycolic acid

3

—

Dextrin

50

According to the information on the package the product is intended to improve circulation of blood in the feet to activate the metabolism of the cellular tissue and detoxify the body.

The pads are to be worn on the soles of the feet for 8-10 hours with the aid of the plasters supplied.

The product is presented in a folding card pack for individual sale.

3824 90 98

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 3824 , 3824 90 and 3824 90 98 .

The product cannot be considered to be a preparation for the care of the skin nor for the care of the foot as it is not designed primarily for that purpose (Harmonized System Explanatory Notes to heading 3304 , (A) (3), and (B)).

The pads give the essential character to the product. They do not provide a scientifically tested therapeutic effect, by reducing toxicity in the whole body and cannot be classified in either heading 3004 or 3005 . They have to be classified as other chemical preparations not elsewhere specified or included.