Commission Implementing Regulation (EU) 2015/1722 of 22 September 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/1722
• 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 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 3 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)

A product in form of a cream put up for retail sale in a plastic jar with a content of 227 g.

The product consists of water, fatty acid ester, dimethicone, plant oil, emulsifier, glycerine, flavour, preservatives, thickener and colourants.

The packing of the product does not qualify as a packing of a kind sold by retail for the care of the skin as the product is mainly intended to be used for sensual massage and stimulation.

3307 90 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00 .

The product cannot be regarded as a preparation for the care of the skin under CN code 3304 as it is not put up in packings of a kind sold by retail for the care of the skin (see also the Harmonised System Explanatory Notes (HSEN) to heading 3304 , Part (A), point (3)).

The product is suitable for use as another cosmetic preparation and is put up in packings of a kind sold by retail for such use (see Note 3 to Chapter 33 and also the HSEN to Chapter 33, General, fourth paragraph, point (a)).

The product is therefore to be classified under CN code 3307 90 00 as other cosmetic preparation.