Commission Implementing Regulation (EU) No 327/2013 of 8 April 2013 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 327/2013
• 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

Product description

Classification

(CN code)

Reasons

(1)

(2)

(3)

A product presented in the form of rolls (18 mm × 200 mm), put up for retail sale in a box containing 10 rolls. Each roll weighs 28 g and consists of the following components (% by weight):

—

dried mugwort ( Artemisia vulgaris ) leaves

95

—

other dried herbs (such as salvia)

5

The product is used for the treatment of patients: the rolls are lit and held close to the skin of the patient on specific acupuncture points and are burned to create deeply penetrating heat.

1404 90 00

Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30 and the wording of CN codes 1404 and 1404 90 00 .

The product consists of different kinds of plants. Consequently, classification as plants and parts of plants of a kind under heading 1211 is excluded (see also the Harmonised System Explanatory Notes to heading 1211 ).

The product is not intended for human consumption. Consequently classification under heading 2106 is excluded.

The product does not meet the requirements of Additional Note 1 to Chapter 30. Consequently, it cannot be classified under heading 3004 as a herbal or homeopathic medicinal preparation.

The product is not used as perfumery, cosmetics or toilet preparations. Consequently, classification under heading 3307 is excluded.

The product is therefore to be classified as vegetable products not elsewhere specified or included under CN code 1404 90 00 .