
Article 1 
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2 
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
Article 3 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 8 July 2016.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General for Taxation and Customs Union
ANNEX

Description of goods Classification (CN Code) Reasons
(1) (2) (3)

1. 
The patch is made of adhesive material intended for attaching to the skin (neck, wrist or shoulder).

The product is made of a soft synthetic material conforming to the body's shape and contains a number of discs which, on exposure to the air, generate heat.

The discs contain iron powder, charcoal, salt and water. When the individual packets containing the patch are opened and exposed to air, an exothermic reaction takes place.
 3824 90 96 Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3824, 3824 90 and 3824 90 96.The discs contained in the product are used as a heat source due to the exothermic reaction. This gives the product the essential character of a preparation of heading 3824.Therefore, the product cannot be considered as bandages and similar articles of heading 3005.Therefore, the product should be classified in CN code 3824 90 96.

2. 
The belt is made of non-adhesive material, which is attached by means of a self-adhesive strip.

The product is made of a soft synthetic material conforming to the body's shape and contains a number of discs which, upon exposure to air, generate heat.

The discs contain iron powder, charcoal, salt and water. When the individual packets containing the belt are opened and exposed to air, an exothermic reaction takes place.
 3824 90 96 Classification is determined by general rules 1, 3 (b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3824, 3824 90 and 3824 90 96.The discs contained in the product are used as a heat source due to the exothermic reaction. This gives the product the essential character of a preparation of heading 3824.Therefore, the product should be classified in CN code 3824 90 96.