# Commission Implementing Regulation (EU) 2015/184 of 2 February 2015 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)
Silicon dioxide (also called ‘silica gel’) in the form of small transparent granules of 0,5 to 1,5 mm in diameter and packed in paper sachets or in plastic capsules that are water-vapour-permeable.
The silicon dioxide absorbs moisture and is presented to be used, for example, to protect and preserve medicines or to keep goods dry during shipment.
3824 90 96
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3824, 3824 90 and 3824 90 96.
Classification under heading 2811 is excluded because the silica gel, packed in paper sachets or in plastic capsules, is intended for a specific use rather than general use and therefore cannot be considered a separate chemically defined compound of Chapter 28.
It is therefore to be classified in CN code 3824 90 96 as other chemical products not elsewhere specified or included.

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Source: https://www.legislation.gov.uk/eur/2015/184/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-184/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.