# C_2013096EN.01002301.xml

| 4.4.2013 | EN | Official Journal of the European Union | C 96/23 |
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Explanatory Notes to the Combined Nomenclature of the European Union

2013/C 96/06

Pursuant to the second indent of Article 9(1)(a) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff( 1 ), the Explanatory Notes to the Combined Nomenclature of the European Union( 2 ) are hereby amended as follows:

On page 116, point 1 of the Explanatory Notes to subheadings ‘2707 99 91 and 2707 99 99 Other’ is replaced by the following text:

| ‘1. | heavy oils (other than crude) obtained from the distillation of high-temperature coal tar or products similar to those oils, provided that:
(a)
less than 65 % by volume distils at up to 250 °C by the EN ISO 3405 method equivalent to the ASTM D 86 method; and (b)
they have a needle penetration index of 400 or higher at 25 °C by the EN 1426 method; and (c)
they have characteristics other than those of the products of heading 2715 00 00. These products have generally a density exceeding 1,000 g/cm3 at 15 °C by the EN ISO 12185 method.
Products not fulfilling the conditions set out at (a) to (c) above are to be classified according to their characteristics in, for example, subheadings 2707 10 10 to 2707 30 90, 2707 50 10, 2707 50 90, heading 2708, subheadings 2710 19 31 to 2710 19 99, 2713 20 00 or heading 2715 00 00;’ | (a) | less than 65 % by volume distils at up to 250 °C by the EN ISO 3405 method equivalent to the ASTM D 86 method; and | (b) | they have a needle penetration index of 400 or higher at 25 °C by the EN 1426 method; and | (c) | they have characteristics other than those of the products of heading 2715 00 00. |
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| (a) | less than 65 % by volume distils at up to 250 °C by the EN ISO 3405 method equivalent to the ASTM D 86 method; and | | | | | | |
| (b) | they have a needle penetration index of 400 or higher at 25 °C by the EN 1426 method; and | | | | | | |
| (c) | they have characteristics other than those of the products of heading 2715 00 00. | | | | | | |

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( 1 )  OJ L 256, 7.9.1987, p. 1.

( 2 )  OJ C 137, 6.5.2011, p. 1.

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