Commission Regulation (EC) No 119/2008 of 7 February 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-02-07
Institutions: European Commission
Subjects: Combined Nomenclature, electrical equipment, hairdressing and beauty care, tariff nomenclature

9.2.2008

EN

Official Journal of the European Union

L 36/3

COMMISSION REGULATION (EC) No 119/2008

of 7 February 2008

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

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:

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.

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
the Customs Code
accordance with the opinion of
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 code indicated in column 2 of that table.

Article 2

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 code indicated in column 2, by
virtue of the reasons set out in column 3 of that table.

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.

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,

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, 7 February 2008.

For the Commission

László KOVÁCS
Member of the Commission

(1)

(2)

(3)

(4)

(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 Regu-

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

L 36/4

EN

Official Journal of the European Union

9.2.2008

Description of the goods

(1)

removal and skin treatment apparatus
A hair
(IPL)
working by means of
technology with
dimensions:
the
34,5 (H) × 30,5 (W) × 50,5 (D) cm and a weight
of 25 kg.

intense pulsed light

following

The apparatus is designed for hair removal and for
skin treatment ranging from purely cosmetic reju-
venation to removing age spots, uneven pigmen-
tation and thread veins.
is used in beauty
parlours.

It

The apparatus contains an electric motor
for
cooling; the motor does not play a role in the
hair removal or skin treatment process.

ANNEX

Classification
(CN code)

(2)

8543 70 90

Reasons

(3)

the interpretation of

Classification is determined by General Rules 1 and
6 for
the Combined No-
menclature and by the wording of CN codes
8543, 8543 70 and 8543 70 90.

As the hair removal process is by means of IPL
technology and not by means of gripping the
hair and plucking it out at
the root with an
electric motor involved in this process, classification
under heading 8510 as a hair-removing appliance
with self-contained electric motor is excluded (see
the HS Explanatory Notes to heading 8510).

Classification under heading 9018 as a medical
instrument or appliance is also excluded as the
apparatus does not provide any medical treatment
and is not used in professional practice (see the HS
Explanatory Notes to heading 9018).

The device is to be classified under heading 8543
because it is an electrical apparatus, having an indi-
vidual function, not specified or included elsewhere
in Chapter 85.