Commission Regulation (EC) No 1439/2007 of 5 December 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-12-05
Institutions: European Commission
Subjects: Combined Nomenclature, consumer goods, therapeutics

L 322/8

EN

Official Journal of the European Union

7.12.2007

COMMISSION REGULATION (EC) No 1439/2007

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 the Combined Nomenclature, but 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 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
its publication in the Official Journal of the European Union.

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 322/9

ANNEX

Classification
(CN-code)

(2)

3824 90 98

Description of the goods

(1)

Set consisting of several plasters and pads which
contain the following ingredients (% by weight):
— Tourmaline
— Chitosan
— Wood vinegar
— Pearl powder
— Pure silica
— Glycolic acid
— Dextrin

4
5
30
4
4
3
50

According to the information on the package the
is intended to improve circulation of
product
blood in the feet to activate the metabolism of
the cellular tissue and detoxify the body.

The pads are to be worn on the soles of the feet
the plasters
for 8-10 hours with the aid of
supplied.

The product is presented in a folding card pack for
individual sale.

Reasons

(3)

and 6 for

Classification is determined by General Rules 1,
3(b)
the
Combined Nomenclature, and by the wording of
CN codes 3824, 3824 90 and 3824 90 98.

interpretation of

the

The product cannot be considered to be a
preparation for the care of the skin nor for the
care of the foot as it is not designed primarily for
that purpose (Harmonized System Explanatory
Notes to heading 3304, (A) (3), and (B)).

The pads give the essential character
to the
product. They do not provide a scientifically
tested therapeutic effect, by reducing toxicity in
the whole body and cannot be classified in
either heading 3004 or 3005. They have to be
classified as other
chemical preparations not
elsewhere specified or included.