Commission Implementing Regulation (EU) No 1145/2012 of 28 November 2012 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 1145/2012
• 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 code 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 twentieth 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)

Sterilised wipes made of non-wovens, put up in a plastic bag for retail sale.

The wipes are impregnated, amongst other ingredients with demineralised water, detergent and skin conditioning cleansing agent.

The product is alcohol free.

According to the information provided, the product is designed for cleaning hands and face.

3401 11 00

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3401 and 3401 11 00 .

As the wipes are impregnated with detergent which gives the product its essential character, classification under headings 3304 and 3307 is excluded.

The product is therefore to be classified under heading 3401 as non-wovens, impregnated, coated or covered with soap or detergent (see also Harmonised System Explanatory Notes to heading 3401 , point (IV)).