Commission Regulation (EC) No 323/2008 of 8 April 2008 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 323/2008
• 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 that of 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)

1.

Spectacle-shaped supple plastic article containing a coloured liquid solution with the following composition (% by volume):

—

water

40

—

propylene glycol

60

This product is designed to relieve headaches when applied to the face having first been cooled in a refrigerator.

3824 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 3824 , 3824 90 and 3824 90 97 .

The solution contained in the plastic envelope is used as a coolant and gives the product its essential character of a preparation of heading 3824 .

The article does not have a therapeutic or prophylactic effect, within the meaning of Chapter 30.

2.

Envelope made of plastic sheets containing a mixture of water and oil for inserting in the cups of swimming suits or bras.

3926 20 00

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 and 3926 20 00 .

As the article is designed for inserting in the cups of swimming suits or bras for woman, it is, within the meaning of heading 3926 , considered to be a clothing accessory of subheading 3926 20 00 .

3.

Fabric tissue article in the form of a belt, containing common wheat grains, that after being heated by microwave, is used to relieve lower back pain.

1001 90 99

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 1001 , 1001 90 and 1001 90 99 .

The common wheat contained in the belt is used to transfer stored heat and gives the product its essential character of a cereal of heading 1001 .

The article does not have a therapeutic or prophylactic effect, within the meaning of Chapter 30.