Commission Regulation (EC) No 231/2004 of 10 February 2004 concerning the classification of certain goods in the Combined Nomenclature
Date: 2004-02-10
Institutions: European Commission
Subjects: Combined Nomenclature, mineral oil

11.2.2004

EN

Official Journal of the European Union

L 39/15

COMMISSION REGULATION (EC) No 231/2004

of 10 February 2004

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 Tariff (1), and in particular Article 9(1)(a)
thereof,

Whereas:

Nomenclature and which is not in accordance with this
Regulation, can, for a period of three months, continue
to be invoked by the holder, according to Article 12(6)
of Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (2).

(5)

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

(1)

(2)

(3)

(4)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi-
cation of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules also apply to any other nomen-
clature which is wholly or partly based on it or which
adds any additional subdivision to it and which is estab-
lished 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 set out in the Annex to this Regu-
lation should be classified under the CN code indicated
in column 2, by virtue of the reasons set out in column
3.

HAS ADOPTED THIS REGULATION:

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 issued by the customs authorities of
Member States which is not in accordance with this Regulation
can continue to be invoked for a period of three months
pursuant to Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

It is appropriate to provide that binding tariff informa-
tion issued by the customs authorities of Member States
in respect of the classification of goods in the Combined

This Regulation shall enter
into force on the 20th 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, 10 February 2004.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commis-
sion Regulation (EC) No 2344/2003 (OJ L 346, 31.12.2003, p. 38).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the Act

of Accession of 2003.

L 39/16

EN

Official Journal of the European Union

11.2.2004

ANNEX

Classification
(CN code)

(2)

2710 19 41

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of
the Combined Nomenclature, additional notes
1(d) and 1(e) to Chapter 27 and the wording of
CN codes 2710, 2710 19 and 2710 19 41.

Since 'heavy oils' according to the definition in
additional note 1(d) to Chapter 27 comprises oils
and preparations, the term 'gas oils' according to
the definition in additional note 1(e) to Chapter
27 also comprises oils and preparations.

The product cannot be classified as a lubricant
since it fulfils the provisions of additional notes
1(d) and 1(e) to Chapter 27. It is therefore to be
classified as a gas oil of subheading 2710 19 41
(see also the Explanatory notes to the Combined
Nomenclature codes 2710 19 71 to 2710 19 99).

Description of the goods

(1)

Yellow, oily,
liquid preparation containing by
weight 70 % or more of petroleum oils and
the
containing
following characteristics:

additives. The product has

— Distillation (ASTM D 86):

at 250 °C: 0
at 266 °C: start of distillation
at 339 °C (end of distillation): more than
85 % by volume
at 350 °C: more than 85 % by volume

— Flash point (Pensky-Martens):

Higher than 100 °C

— Infrared spectroscopy:

Aliphatic hydrocarbons

— Sulphur content (EN ISO 8754):
Less than 0,05 % by weight

The preparation can be used as lubricating oil.