HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 102/8
EN
Official Journal of the European Union
11.4.2013
COMMISSION IMPLEMENTING REGULATION (EU) No 327/2013
of 8 April 2013
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
orities of Member States in respect of the classification of
goods in the Combined Nomenclature but which is not
Having regard to the Treaty on the Functioning of the European
in accordance with this Regulation can, for a period of
Union,
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
Having regard to Council Regulation (EEC) No 2658/87 of
2913/92 of 12 October 1992 establishing the
23 July 1987 on the tariff and statistical nomenclature and
Community Customs Code ( 2 ).
on the Common Customs Tariff
( 1 ), and in particular
Article 9(1)(a) thereof,
(5) The
measures
provided
for
in
this
Regulation
are
in
Whereas:
accordance with the opinion of the Customs Code
Committee,
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
HAS ADOPTED THIS REGULATION:
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
Regulation.
Article 1
The goods described in column (1) of the table set out in the
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general
rules for the interpretation of the Combined Nomen
Annex shall be classified within the Combined Nomenclature
clature. Those rules apply also to any other nomenclature
under the CN code indicated in column (2) of that table.
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
Article 2
specific provisions of the Union, with a view to the
application of tariff and other measures relating to
Binding tariff information issued by the customs authorities of
trade in goods.
Member States which is not in accordance with this Regulation
can continue to be invoked for a period of three months under
(3) Pursuant
to
those
general
rules,
the
goods
described
in Article 12(6) of Regulation (EEC) No 2913/92.
column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by
Article 3
virtue of the reasons set out in column (3) of that table.
This Regulation shall enter into force on the twentieth day
(4) It
is
appropriate
to
provide
that
binding
tariff following that of its publication in the Official Journal of the
information which has been issued by the customs auth
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 April 2013.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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EN
11.4.2013 Official
Journal
of
the
European
Union L
102/9
ANNEX
Product description
Classification
(CN code)
Reasons
(1) (2) (3)
A product presented in the form of rolls (18 mm × 1404 90 00 Classification is determined by the General Rules 1
200 mm), put up for retail sale in a box containing
and 6 for the interpretation of the Combined
10 rolls. Each roll weighs 28 g and consists of the
Nomenclature, Additional Note 1 to Chapter 30
following components (% by weight):
and the wording of CN codes 1404 and
1404 90 00.
— dried mugwort (Artemisia vulgaris) leaves
95
The product consists of different kinds of plants.
— other dried herbs (such as salvia)
5
Consequently, classification as plants and parts of
plants of a kind under heading 1211 is excluded
The product is used for the treatment of patients:
(see also the Harmonised System Explanatory Notes
the rolls are lit and held close to the skin of the
to heading 1211).
patient on specific acupuncture points and are
burned to create deeply penetrating heat.
The product is not intended for human
consumption. Consequently classification under
heading 2106 is excluded.
The product does not meet the requirements of
Additional Note 1 to Chapter 30. Consequently,
it cannot be classified under heading 3004 as a
herbal or homeopathic medicinal preparation.
The product is not used as perfumery, cosmetics or
toilet preparations. Consequently, classification
under heading 3307 is excluded.
The product is therefore to be classified as
vegetable products not elsewhere specified or
included under CN code 1404 90 00.

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Document Outline

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