Commission Regulation (EC) No 1440/2007 of 5 December 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-12-05
Institutions: European Commission
Subjects: Combined Nomenclature, advertising, cosmetic product

L 322/10

EN

Official Journal of the European Union

7.12.2007

COMMISSION REGULATION (EC) No 1440/2007

of 5 December 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, 5 December 2007.

For the Commission

László KOVÁCS
Member of the Commission

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

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

(EC) No 580/2007 (OJ L 138, 30.5.2007, p. 1).

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

7.12.2007

EN

Official Journal of the European Union

L 322/11

ANNEX

Classification
(CN code)

(2)

3303 00 10

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of
the Combined
Nomenclature, Note 2 to Section VI and the
wording of CN codes 3303 00 and 3303 00 10.

The product has to be classified as a perfume in
subheading 3303 00 10 because the perfume is
present in a quantity sufficient to give fragrance
to the human body.

Description of the goods

(1)

1. Small envelope, of approximate dimensions
40 × 50 mm, self-adhesive, consisting of two
heat-sealed foils of a plastic and aluminium
complex, and containing a sample of perfume
in the form of a gel. It is printed with the name
of the perfume.

The foil can be lifted to reveal the sample of
perfume
to give
in a quantity sufficient
fragrance when rubbed onto the wrists.

The product is not intended for retail sale. It is
leaflets,
intended to be stuck onto brochures,
cards, or
advertising pages of magazines
printed with images and text designed to
advertise a specific perfume.

2. Printed page of advertising, of A4 format,
partially or completely folded. The page is
covered under
the fold with a sample of
perfume in the form of microcapsules, a
paste or a powder. The fold is heat-sealed.

4911 10 90

The fold can be lifted to reveal the sample of
perfume in a quantity insufficient
to give
fragrance when rubbed onto the wrists.

The product is not intended for retail sale. It is
intended to be placed within magazines and
similar articles printed with images and text
designed to advertise a specific perfume.

and 6 for

Classification is determined by General Rules 1,
3(b)
the
Combined Nomenclature, and the wording of
CN codes 4911, 4911 10 and 4911 10 90.

interpretation of

the

The product cannot be classified in subheading
3303 00 10 because the perfume is present in a
quantity insufficient
to give fragrance to the
human body.

as

printed

The product has to be classified in subheading
advertising material
4911 10 90
because
its
essential character
(Harmonized System Expla-
natory Notes
to Chapter 49, General, 1st
paragraph).

the printed advertising provides