Commission Regulation (EC) No 142/2002 of 25 January 2002 concerning the classification of certain goods in the Combined Nomenclature
Date: 2002-01-25
Institutions: European Commission
Subjects: Combined Nomenclature, ethanol, solvent

L 24/14

EN

Official Journal of the European Communities

26.1.2002

COMMISSION REGULATION (EC) No 142/2002

of 25 January 2002

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariffs (1), as last amended by Regulation
(EC) No 2433/2001 (2), and in particular Article 9 thereof,

Whereas:

this Regulation, can continue to be invoked, under the
provisions in Article 12(6) of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the
Community Customs Code (3), as last amended by Euro-
pean Parliament and Council Regulation (EC) No 2700/
2000 (4), for a period of six months by the holder.

(5)

The measures provided for in this Regulation are in
the Customs Code
accordance with the opinion of
Committee,

(1)

(2)

(3)

(4)

In order to ensure uniform application of the Combined
Nomenclature annexed to the said Regulation,
is
necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

it

Regulation (EEC) No 2658/87 has set down the general
rules for the interpretation of the Combined Nomencla-
ture. Those rules also apply to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the
application of tariff and other measures relating to trade
in goods.

Pursuant to the said general rules, the goods described in
column 1 of the table annexed to the present Regulation
must be classified under the CN codes indicated in
column 2, by virtue of the reasons set out in column 3.

It is appropriate that binding tariff information issued by
the customs authorities of Member States in respect of
the classification of goods in the Combined Nomencla-
ture and which does not conform to the provisions of

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the annexed table are
classified within the Combined Nomenclature under the CN
codes indicated in column 2 of the said table.

Article 2

Binding tariff information issued by the customs authorities of
Member States which does not conform to the provisions of
this Regulation can continue to be invoked under the provi-
sions of Article 12(6) of Regulation (EEC) No 2913/92 for a
period of six months.

Article 3

This Regulation shall enter
into force on the 20th day
following its publication in the Official Journal of the European
Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 25 January 2002.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 329, 14.12.2001, p. 4.

(3) OJ L 302, 19.10.1992, p. 1.
(4) OJ L 311, 12.12.2000, p. 17.

26.1.2002

EN

Official Journal of the European Communities

L 24/15

Description of the goods

(1)

ANNEX

Classification
CN code

(2)

Reasons

(3)

1. Blend consisting of ethyl alcohol (88,5 %), ethyl

2207 20 00

acetate (5 %) and water

Ethyl acetate, which has been added to the
blend,

is regarded as a denaturant

2. Blend consisting of ethyl alcohol

(approxi-
mately 90 %), ethyl acetate (approximately 5 %)
and aldehydes, higher alcohols and water

2207 20 00

Ethyl acetate, which has been added to the
blend,

is regarded as a denaturant

3. Mixture consisting of ethyl alcohol

(78,2 %),
isopropanol (12,4 %), n-propanol (8,1 %) and
small quantities of other organic products

3814 00 90

This mixture is a by-product from synthetic
gasoline manufacture

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature and by the wording of
CN codes 2207 and 2207 20 00

The addition of ethyl acetate renders the product
unfit for human consumption but not for indus-
trial purposes. It is a denatured ethyl alcohol of
heading 2207

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature and by the wording of
CN codes 2207 and 2207 20 00

The addition of ethyl acetate renders the product
unfit for human consumption but not for indus-
trial purposes. It is a denatured ethyl alcohol of
heading 2207

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature and by the wording of
CN codes 3814, 3814 00 and 3814 00 90

Due to the amount of isopropanol and n-propanol
present in the mixture, the product has the charac-
teristics of an organic solvent of heading 3814
and does not have the properties of ethyl alcohol
of Chapter 22