# Commission Implementing Regulation (EU) No 1303/2011 of 9 December 2011 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)
Gel put up for the relief of pain containing the following ingredients:
isopropyl alcohol
water
herbal extract (Ilex paraguariensis)
acrylic acid polymers (carbomer)
triethanolamine
menthol
camphor
silicon dioxide
methylparaben
glycerine
propylene glycol
tartrazine (E102)
brilliant blue FCF (E133)
The quantities of the ingredients are not indicated on the packaging of the product.
The packaging advises that the product is used for the temporary relief of minor aches and pains of muscles and joints associated with arthritis pain, backache, strains and sprains.
3824 90 97
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30 and the wording of CN codes 3824, 3824 90 and 3824 90 97.
The product neither serves a therapeutic use, as it does not treat or cure an illness or disease, nor a prophylactic use, as it does not defend or protect against an illness or disease. In addition, the product does not fulfil the requirements of Additional Note 1 to Chapter 30. Classification as a medicament under heading 3004 is therefore excluded.
The product is not to be considered a beauty or make-up preparation as it is not used for skin care. Although the product has the effect of cooling the skin where it is applied, it does not actually treat the skin in any way. Classification under heading 3304 is therefore excluded.
The product is therefore to be classified under CN code 3824 90 97 as other chemical products or preparations of the chemical or allied industries not elsewhere specified or included.

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Source: https://www.legislation.gov.uk/eur/2011/1303/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-1303/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.