Commission Implementing Regulation (EU) 2024/1993
Of 16 July 2024 — CELEX 32024R1993
Description of the goods
Article in the form of a presentation catalogue measuring approximately 22 × 25 cm, consisting of solid, glossy paperboard, printed in colour with information on the hair dye advertised in it. The inner pages of the catalogue are mainly unprinted and contain samples of synthetic fibre hair strands (approximately 4 cm long and approximately 2 cm wide) arranged by shade of colour which are inserted by gluing or are attached with detachable plastic clips. The article is designed for advertising, presenting and illustrating (to make a choice) the different hair dye colours in direct sales, hair dressing salons or exhibition/presentation stands. (See image) (*1)
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 to Chapter 49 and the wording of CN codes 4911, 4911 10 and 4911 10 90. The article is essentially devoted to advertising and promoting different shades of hair dyes. In accordance with Note 5 to Chapter 49, brochures and trade catalogues are to be classified in heading 4911. The article is an advertising matter of heading 4911 intended to promote and illustrate a range of hair dye colours and is not more particularly covered by any of the preceding headings of Chapter 49 (see also the Harmonized System Explanatory Notes to heading 4911, 1st and 5th paragraph, point (1)). The article is therefore to be classified under CN code 4911 10 90 as other trade advertising material and the like.