# Commission Implementing Regulation (EU) No 1145/2012 of 28 November 2012 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)
Sterilised wipes made of non-wovens, put up in a plastic bag for retail sale.
The wipes are impregnated, amongst other ingredients with demineralised water, detergent and skin conditioning cleansing agent.
The product is alcohol free.
According to the information provided, the product is designed for cleaning hands and face.
3401 11 00
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3401 and 3401 11 00.
As the wipes are impregnated with detergent which gives the product its essential character, classification under headings 3304 and 3307 is excluded.
The product is therefore to be classified under heading 3401 as non-wovens, impregnated, coated or covered with soap or detergent (see also Harmonised System Explanatory Notes to heading 3401, point (IV)).

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Source: https://www.legislation.gov.uk/eur/2012/1145/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-1145/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.