Commission Regulation (EC) No 323/2008 of 8 April 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-04-08
Institutions: European Commission
Subjects: Combined Nomenclature, clothing, textile product

10.4.2008

EN

Official Journal of the European Union

L 98/3

COMMISSION REGULATION (EC) No 323/2008

of 8 April 2008

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 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 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, 8 April 2008.

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).

L 98/4

EN

Official Journal of the European Union

10.4.2008

ANNEX

Classification
(CN code)

(2)

3824 90 97

Description of the goods

(1)

1. Spectacle-shaped

plastic

article
supple
containing a coloured liquid solution with the
following composition (% by volume):
— water
— propylene glycol

60

40

This product is designed to relieve headaches
when applied to the face having first been
cooled in a refrigerator.

2. Envelope made of plastic sheets containing a
mixture of water and oil for inserting in the
cups of swimming suits or bras.

3926 20 00

3. Fabric tissue article in the form of a belt,
containing common wheat grains,
that after
being heated by microwave, is used to relieve
lower back pain.

1001 90 99

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 97.

interpretation of

the

The solution contained in the plastic envelope is
used as a coolant and gives
its
essential character of a preparation of heading
3824.

the product

The article does not have a therapeutic or prophy-
lactic effect, within the meaning of Chapter 30.

and 6 for

Classification is determined by General Rules 1,
the
3(b)
Combined Nomenclature and by the wording of
CN codes 3926 and 3926 20 00.

interpretation of

the

As the article is designed for inserting in the cups
of swimming suits or bras for woman, it is, within
the meaning of heading 3926, considered to be a
clothing accessory of subheading 3926 20 00.

and 6 for

Classification is determined by General Rules 1,
3(b)
the
Combined Nomenclature and by the wording of
CN codes 1001, 1001 90 and 1001 90 99.

interpretation of

the

The common wheat contained in the belt is used
to transfer stored heat and gives the product its
essential character of a cereal of heading 1001.

The article does not have a therapeutic or prophy-
lactic effect, within the meaning of Chapter 30.