ANNEXSupplementary provisions
ANNEX Description of goods Classification (CN Code) Reasons (1) (2) (3) A product consisting of glitter for toothpaste in the form of dark blue particles which dissolve when brushing the teeth and give a blue colour to the foam formed by the toothpaste. The colouring matter adheres to the cleaned teeth, allowing a reflection of blue light from the teeth enamel, thereby causing the teeth to appear whiter for a limited period of time. The product is composed of the following ingredients (% by weight): — hydroxypropyl methylcellulose approx. 55, — propylene glycol approx. 21, — blue pigment approx. 17, — polysorbate 80 approx. 4, — red dye approx. 3. The blue pigment and the red dye serve as colouring matter. The product is presented in bulk. 3204 19 00 Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3204 , and 3204 19 00 . Classification under heading 3912 as cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms, is excluded as the hydroxypropyl methylcellulose, although predominant by weight, serves only as a carrier for the colouring matter but does not give the product its essential character. The blue pigment and the red dye, serving as colouring matter, give the product its essential character. Therefore, the product is to be classified in CN code 3204 19 00 as a preparation based on a mixture of colouring matter of two or more of the subheadings 3204 11 to 3204 19 .