{
  "url": "https://openlegislation.uk/eu-regulation-2012-1172/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-1172/annex.json",
  "legislation": "eur/2012/1172",
  "legislation_title": "Commission Implementing Regulation (EU) No 1172/2012 of 3 December 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-1172",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nWipes made of non-wovens with a size of approximately 15 cm x 20 cm, put up in individual plastic bags for retail sale.\nThe wipes are impregnated with water (98,32 %), propylene glycol (1 %), perfume (0,3 %), tetrasodium EDTA (0,2 %), aloe vera extract (0,1 %), bronopol (0,05 %), citric acid (0,02 %), mixture of methylchloroisothiazolinone and methylisothiazolinone (0,01 %).\nAccording to the information provided, the product is used as a refreshing wipe.\n3307 90 00\nClassification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VI, Note 4 to Chapter 33 and the wording of CN codes 3307 and 3307 90 00.\nAs the product does not contain soap or detergent classification under heading 3401 is excluded (see Harmonised System Explanatory Notes to heading 3401, exclusion (c)).\nAs the product is used as a refreshing wipe, rather than for the care of the skin, and contains perfume, classification under heading 3304 is excluded.\nAlthough the product contains a small amount of aloe vera extract, which has a skin care function, this does not give the product its essential character.\nThe product fulfils the conditions set out in Note 4 to Chapter 33 (see also the Harmonised System Explanatory Notes to heading 3307, point (V) (5)).\nThe product is therefore to be classified under heading 3307 as other perfumery, cosmetic or toilet preparations, not elsewhere specified or included.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/1172/annex",
    "retrieved_at": "2026-11-01T14:48:58.185403+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}