Commission Regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-11-28
Institutions: European Commission
Subjects: Combined Nomenclature, adhesive, consumer goods, hairdressing and beauty care, plastics

L 316/4

EN

Official Journal of the European Union

4.12.2007

COMMISSION REGULATION (EC) No 1417/2007

of 28 November 2007

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 apply also 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 those general rules, the goods described in
column 1 of the table set out in the Annex should be
classified under the CN codes indicated in column 2, by
virtue of the reasons set out in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
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 measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

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 codes 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 November 2007.

For the Commission

László KOVÁCS
Member of the Commission

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

(EC) No 1352/2007 (OJ

last amended by
L 303,

Commission Regulation
21.11.2007, p. 3).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Council
Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

4.12.2007

EN

Official Journal of the European Union

L 316/5

Description of the goods

(1)

ANNEX

Classification
(CN-code)

(2)

Reasons

(3)

1. Set for nail decorating consisting of:

3926 90 97

48 false nails
a small tube of glue
a nail file
a manicure stick and
decorating stickers for the nails.

The false nails are moulded plastic and are
present in a variety of sizes.

The set is put up for retail sale.

2. Moulded plastic false nails.

3926 90 97

They are designed to be bound to the
natural nail using an acrylic bonding
solution.

They are packaged in quantities of 50, of
the same size.

3. Bonding solution composed of:

3506 10 00

Ethyl cyanoacrylate
Silica
Poly(methyl methacrylate)
Calixarenes
Hydroquinone
Triglycerides.

The solution is intended to adhere moulded
plastic false nails to the natural nail.
It
hardens slowly to allow modelling of the
false nails.

The solution is packaged in small nozzled
tubes for easy and precise application. Net
weight not exceeding 1 kg.

Classification is determined by General Rules
1, 3(b) and 6 for the interpretation of the
Combined Nomenclature,
the
wording of CN codes 3926, 3926 90 and
3926 90 97.

and

by

The articles, as presented, constitute a set in
the sense of general interpretative rule 3(b).

The set does not consist of manicure products
of subheading 3304 30 00 as it includes the
addition of false nails stuck over the fingernail
and does not include manicure preparations
which simply care for and beautify the hand
(Harmonised System
and the natural nails
Explanatory Notes to heading 3304, (B)).

classified

The set consists of different articles and is to
be
subheading 3926 90 97
according to the plastic false nails, which
give the set its essential character.

in

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN
codes 3926, 3926 90 and 3926 90 97.

The products are not considered to constitute
manicure products of subheading 3304 30 00
as they entail the addition of false nails stuck
the fingernail and do not consist of
over
manicure preparations which simply care for
and beautify the hand and the natural nails
(Harmonised System Explanatory Notes
to
heading 3304, (B)).

They should therefore be classified as other
articles of plastic in subheading 3926 90 97
according to their constituent material.

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN
codes 3506 and 3506 10 00.

The product is not considered to constitute
manicure or pedicure preparations of heading
3304.

The product is a glue or adhesive by the terms
of heading 3506.