# Commission Regulation (EC) No 1439/2007 of 5 December 2007 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Description of the goods
Classification(CN-code)
Reasons
(1)
(2)
(3)
Set consisting of several plasters and pads which contain the following ingredients (% by weight):
—
Tourmaline
4
—
Chitosan
5
—
Wood vinegar
30
—
Pearl powder
4
—
Pure silica
4
—
Glycolic acid
3
—
Dextrin
50
According to the information on the package the product is intended to improve circulation of blood in the feet to activate the metabolism of the cellular tissue and detoxify the body.
The pads are to be worn on the soles of the feet for 8-10 hours with the aid of the plasters supplied.
The product is presented in a folding card pack for individual sale.
3824 90 98
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3824, 3824 90 and 3824 90 98.
The product cannot be considered to be a preparation for the care of the skin nor for the care of the foot as it is not designed primarily for that purpose (Harmonized System Explanatory Notes to heading 3304, (A) (3), and (B)).
The pads give the essential character to the product. They do not provide a scientifically tested therapeutic effect, by reducing toxicity in the whole body and cannot be classified in either heading 3004 or 3005. They have to be classified as other chemical preparations not elsewhere specified or included.

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Source: https://www.legislation.gov.uk/eur/2007/1439/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-1439/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.