Commission Implementing Regulation (EU) 2020/1288
Of 9 September 2020 — CELEX 32020R1288
Description of the goods
A product consisting of a colourless liquid in a small cylindrical container, holding 2 ml, with one fine brush on the detachable cap. The brush is designed to be used to apply the liquid. The product is a conditioner for eyelashes and is intended to be used to moisturise and nourish them. It helps protecting them from brittleness and breakage and extending the growth phase of the eyelashes and therefore their lifespan. The product contains the following main ingredients: — biotin, — dechloro dihydroxy difluoro ethylcloprostenolamide, — biotinoyl tripeptide-1, — calendula extract, — ginseng extract. The product is presented in a cardboard box, put up for retail sale.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3304 and 3304 99 00. Classification under heading 3305 is excluded as the product is a preparation applied to hair on parts of the human body other than the scalp (see also the Harmonized System Explanatory Note (HSEN) to heading 3305, exclusion note). As the product helps improving flexibility, moisture, and shine, it is considered as a beauty preparation (see also the HSEN to heading 3304, (A)(3)). Therefore, classification under heading 3307 as ‘other perfumery, cosmetic or toilet preparations, not elsewhere specified or included’ is excluded. Consequently, the product is to be classified in CN code 3304 99 00 as a beauty preparation.