Commission Implementing Regulation (EU) No 766/2014 of 11 July 2014 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 766/2014
• 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.

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)

1.

A product presented in liquid form and put up for retail sale in bottles containing 200 ml, 500 ml or 1 000 ml.

The product consists of:

—

sodium chloride (0,9 %),

—

sterile water.

Each bottle is equipped with an ergonomic eye cup, a dust cap and it is for a single use.

According to the label, the product is used to rinse eyes in case of an emergency in order to remove foreign bodies and chemicals.

3307 90 00

Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR), note 2 to Section VI, note 3 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00 .

As the product is put up in packings of a kind sold by retail, suitable for use as a cosmetic or toilet preparation, it is considered to be a cosmetic or toilet preparation. Its classification in Chapter 25 or Chapter 30 is therefore excluded (see note 2(d) to Chapter 25 and note 1(e) to Chapter 30).

The product is therefore to be classified under heading 3307 as other cosmetic or toilet preparations not elsewhere specified or included.

2.

A product presented in liquid form and put up for retail sale in bottles containing 200 ml or 1 000 ml.

The product consists of:

—

disodium phosphate (1-5 %),

—

potassium phosphate (1 %),

—

sterile water.

Each bottle is equipped with an ergonomic eye cup, a dust cap and it is for a single use.

According to the label, the product is used to rinse eyes in case of an emergency in order to neutralise acids and alkalis from the eyes.

3307 90 00

Classification is determined by the GIR 1 and 6, note 2 to Section VI, note 3 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00 .

As the product is not a separate chemically defined compound, its classification in heading 2835 as phosphates is excluded (see note 1 to Chapter 28).

As the product is put up in packings of a kind sold by retail, suitable for use as a cosmetic or toilet preparation, it is considered to be a cosmetic or toilet preparation. Its classification in Chapter 30 is therefore excluded (see note 1(e) to Chapter 30).

The product is therefore to be classified under heading 3307 as other cosmetic or toilet preparations not elsewhere specified or included.