Commission Regulation (EC) No 1414/2004 of 28 July 2004 concerning the classification of certain goods in the Combined Nomenclature
Date: 2004-07-28
Institutions: European Commission
Subjects: Combined Nomenclature, customs regulations

L 257/4

EN

Official Journal of the European Union

4.8.2004

COMMISSION REGULATION (EC) No 1414/2004

of 28 July 2004

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1), and in particular Article 9(1)(a)
thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules also apply to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to the said general rules, the goods described in
column 1 of the table set out in the Annex to this
Regulation should be classified under
the CN code
indicated in column 2, by virtue of the reasons set out
in column 3.

is appropriate to provide that binding tariff

It
infor-
mation issued by the customs authorities of Member
States in respect of the classification of goods in the
Combined Nomenclature and which is not in accordance
with this Regulation, can, for a period of three months,
continue to be invoked by the holder, under Article
12(6) of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs
Code (2).

(5)

The Customs Code Committee has not issued an opinion
within the time limit set by its Chairman,

HAS ADOPTED THIS REGULATION:

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 issued by the customs authorities of
Member States which is not in accordance with this Regulation
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the 20th day following
the European
that of
Union.

its publication in the Official

Journal of

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 28 July 2004.

For the Commission

Frederik BOLKESTEIN
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as

(EC) No 2344/2003 (OJ

last amended by
L 346,

Commission Regulation
31.12.2003, p. 38).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the Act

of Accession of 2003.

4.8.2004

EN

Official Journal of the European Union

L 257/5

ANNEX

Classification
(CN code)

(2)

solution)

3004 90 19

Description of the goods

(1)

product

(ophthalmic

Eye-care
composed of the following ingredients:
Active Ingredient: Polyvinyl alcohol
1,4 %,
Other ingredients:
— sodium chloride (tonicity agent)
— sodium dihydrogenphosphate

(lubricant)

(buffering

agent)

— disodium hydrogenphosphate

(buffering

agent)

— benzalkonium chloride (preservative)
— disodium edetate (chelating agent)
— hydrochloric acid (pH adjuster)
— sodium hydroxide (pH adjuster)
— purified water, q.s to 100 % (vehicle)
The product
is put up for retail sale (15 ml
dropper bottle) with indications on dosage and
use.

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of
the Combined Nomenclature and by the wording
of CN codes 3004, 3004 90 and 3004 90 19.

The product is prepared and put up for thera-
peutic use as a lubricant and artificial tear in dry-
eye and other ocular irritation syndromes.

The preparation is not for use as a contact lens
or artificial eye solution of heading 3307.