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Commission Implementing Regulation (EU) No 761/2014Show full title
Commission Implementing Regulation (EU) No 761/2014 of 10 July 2014 concerning the classification of certain goods in the Combined Nomenclature
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ANNEX
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| Surface-active preparation for washing the skin and the hair, presented in the form of a gel. The product contains in similar proportions specific components for washing the skin and for washing the hair. The product is presented in a plastic bottle containing 300 ml, put up for retail sale. | 3401 30 00 | Classification is determined by general rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3401 and 3401 30 00. The product is a preparation for washing both the hair (heading 3305) and the skin (heading 3401). Given its objective characteristics, it is not possible to determine which component gives the product its essential character. Consequently, by virtue of general rule 3(c), the product has to be classified under the heading occurring last in numerical order, i.e. under heading 3401, as a preparation for washing the skin, put up for retail sale. |
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