law://eu/reg/2013/327@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Product description | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product presented in the form of rolls (18 mm × 200 mm), put up for retail sale in a box containing 10 rolls. Each roll weighs 28 g and consists of the following components (% by weight):—dried mugwort (Artemisia vulgaris) leaves95—other dried herbs (such as salvia)5The product is used for the treatment of patients: the rolls are lit and held close to the skin of the patient on specific acupuncture points and are burned to create deeply penetrating heat. | 14049000 | Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30 and the wording of CN codes 1404 and 14049000.The product consists of different kinds of plants. Consequently, classification as plants and parts of plants of a kind under heading 1211 is excluded (see also the Harmonised System Explanatory Notes to heading 1211).The product is not intended for human consumption. Consequently classification under heading 2106 is excluded.The product does not meet the requirements of Additional Note 1 to Chapter 30. Consequently, it cannot be classified under heading 3004 as a herbal or homeopathic medicinal preparation.The product is not used as perfumery, cosmetics or toilet preparations. Consequently, classification under heading 3307 is excluded.The product is therefore to be classified as vegetable products not elsewhere specified or included under CN code 14049000. |
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