Commission Implementing Regulation (EU) No 766/2014
Of 11 July 2014 — CELEX 32014R0766
Description of the goods
1. A product presented in liquid form and put up for retail sale in bottles containing 200 ml, 500 ml or 1 000 ml. The product consists of: — sodium chloride (0,9 %), — sterile water. Each bottle is equipped with an ergonomic eye cup, a dust cap and it is for a single use. According to the label, the product is used to rinse eyes in case of an emergency in order to remove foreign bodies and chemicals.
Reasons
Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature (GIR), note 2 to Section VI, note 3 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00. As the product is put up in packings of a kind sold by retail, suitable for use as a cosmetic or toilet preparation, it is considered to be a cosmetic or toilet preparation. Its classification in Chapter 25 or Chapter 30 is therefore excluded (see note 2(d) to Chapter 25 and note 1(e) to Chapter 30). The product is therefore to be classified under heading 3307 as other cosmetic or toilet preparations not elsewhere specified or included.
Description of the goods
2. A product presented in liquid form and put up for retail sale in bottles containing 200 ml or 1 000 ml. The product consists of: — disodium phosphate (1-5 %), — potassium phosphate (1 %), — sterile water. Each bottle is equipped with an ergonomic eye cup, a dust cap and it is for a single use. According to the label, the product is used to rinse eyes in case of an emergency in order to neutralise acids and alkalis from the eyes.
Reasons
Classification is determined by the GIR 1 and 6, note 2 to Section VI, note 3 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00. As the product is not a separate chemically defined compound, its classification in heading 2835 as phosphates is excluded (see note 1 to Chapter 28). As the product is put up in packings of a kind sold by retail, suitable for use as a cosmetic or toilet preparation, it is considered to be a cosmetic or toilet preparation. Its classification in Chapter 30 is therefore excluded (see note 1(e) to Chapter 30). The product is therefore to be classified under heading 3307 as other cosmetic or toilet preparations not elsewhere specified or included.