Commission Regulation (EC) No 1440/2007
Of 5 December 2007 — CELEX 32007R1440
Description of the goods
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 in a quantity sufficient to give fragrance when rubbed onto the wrists. The product is not intended for retail sale. It is intended to be stuck onto brochures, leaflets, cards, or advertising pages of magazines printed with images and text designed to advertise a specific perfume.
Reasons
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
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. 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.
Reasons
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 4911, 4911 10 and 4911 10 90. 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. The product has to be classified in subheading 4911 10 90 as printed advertising material because the printed advertising provides its essential character (Harmonized System Explanatory Notes to Chapter 49, General, 1st paragraph).