ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) Wipes made of non-wovens with a size of approximately 15 cm x 20 cm, put up in individual plastic bags for retail sale. The wipes are impregnated with water (98,32 %), propylene glycol (1 %), perfume (0,3 %), tetrasodium EDTA (0,2 %), aloe vera extract (0,1 %), bronopol (0,05 %), citric acid (0,02 %), mixture of methylchloroisothiazolinone and methylisothiazolinone (0,01 %). According to the information provided, the product is used as a refreshing wipe. 3307 90 00 Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VI, Note 4 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00 . As the product does not contain soap or detergent classification under heading 3401 is excluded (see Harmonised System Explanatory Notes to heading 3401 , exclusion (c)). As the product is used as a refreshing wipe, rather than for the care of the skin, and contains perfume, classification under heading 3304 is excluded. Although the product contains a small amount of aloe vera extract, which has a skin care function, this does not give the product its essential character. The product fulfils the conditions set out in Note 4 to Chapter 33 (see also the Harmonised System Explanatory Notes to heading 3307 , point (V) (5)). The product is therefore to be classified under heading 3307 as other perfumery, cosmetic or toilet preparations, not elsewhere specified or included.