Commission Implementing Regulation (EU) 2024/1993 of 16 July 2024 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2024/1993
• 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 34(9) of Regulation (EU) No 952/2013 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)

Article in the form of a presentation catalogue measuring approximately 22 × 25 cm, consisting of solid, glossy paperboard, printed in colour with information on the hair dye advertised in it.

The inner pages of the catalogue are mainly unprinted and contain samples of synthetic fibre hair strands (approximately 4 cm long and approximately 2 cm wide) arranged by shade of colour which are inserted by gluing or are attached with detachable plastic clips.

The article is designed for advertising, presenting and illustrating (to make a choice) the different hair dye colours in direct sales, hair dressing salons or exhibition/presentation stands.

(See image)  ( *1 )

4911 10 90

Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 to Chapter 49 and the wording of CN codes 4911 , 4911 10 and 4911 10 90 .

The article is essentially devoted to advertising and promoting different shades of hair dyes. In accordance with Note 5 to Chapter 49, brochures and trade catalogues are to be classified in heading 4911 .

The article is an advertising matter of heading 4911 intended to promote and illustrate a range of hair dye colours and is not more particularly covered by any of the preceding headings of Chapter 49 (see also the Harmonized System Explanatory Notes to heading 4911 , 1 st and 5 th paragraph, point (1)).

The article is therefore to be classified under CN code 4911 10 90 as other trade advertising material and the like.

( *1 )   The image is purely for information.