Commission Regulation (EC) No 1345/2007 of 15 November 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-11-15
Institutions: European Commission
Subjects: Combined Nomenclature, cosmetic product, vegetable oil

17.11.2007

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Official Journal of the European Union

L 300/27

COMMISSION REGULATION (EC) No 1345/2007

of 15 November 2007

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

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:

(1)

(2)

(3)

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 classi-
fication 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 apply also 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 appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex should be
classified under the CN codes indicated in column 2, by
virtue of the reasons set out in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under 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,

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 codes 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 under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the 20th day following
the European
that of
Union.

its publication in the Official

Journal of

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

Done at Brussels, 15 November 2007.

For the Commission

László KOVÁCS
Member of the Commission

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

(EC) No 1214/2007 (OJ

last amended by
L 286,

Commission Regulation
31.10.2007, p. 1).

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

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

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Official Journal of the European Union

17.11.2007

ANNEX

Classification
(CN code)

(2)

1516 20 96

Description of goods

(1)

1. Jojoba oil which has

been chemically
modified by hydrogenation but has not
been further prepared (mixture of saturated
esters). The oil contains less than 50 % by
weight of free fatty acids.

The product
granular form.

is presented in powder or

The product is intended to be used as an
ingredient for the manufacture of cosmetic
products.

The product
packings of a net content exceeding 1 kg.

is presented in immediate

2. Jojoba oil which has

been chemically
modified by hydrogenation and further
prepared by texturation.

1518 00 99

The product, generally known as ‘jojoba oil
esters’, is presented in powder, granular form
or a waxy paste.

The product is intended to be used as an
ingredient for the manufacture of cosmetic
products.

The product is indigestible and not intended
for use in food stuffs.

Reasons

(3)

Classification is determined by general rules 1
and 6 for the interpretation of the combined
nomenclature, Note 5 (a) to Chapter 34 and
the wording of codes 1516, 1516 20 and
1516 20 96 of the CN.

Heading 1515 on other fixed vegetable fats and
oils specifically includes jojoba oil and therefore
the latter is to be considered as a vegetable oil
(see also the Harmonised System Explanatory
Notes to heading 1515, paragraph (6)).

However, as the jojoba oil has been chemically
modified,
it cannot be classified in heading
1515.

Although having a waxy character the product is
excluded from heading 3404 (see Note 5 to
Chapter 34, exclusions (a), and the Harmonised
System Explanatory Notes to heading 3404,
exclusions paragraph (b)).

The product is to be classified in heading 1516,
which covers hydrogenated vegetable oils.

Classification is determined by general rules 1
and 6 for the interpretation of the combined
nomenclature, Note 5 (a) to Chapter 34 and
the
and
wording
1518 00 99 of the CN.

1518 00

codes

of

Heading 1515 on other fixed vegetable fats and
oils specifically includes jojoba oil and therefore
the latter is to be considered a vegetable oil (see
also the Harmonised System Explanatory Notes
to heading 1515, paragraph (6)).

However, as the jojoba oil has been chemically
modified this product cannot be classified in
heading 1515.

the

product

As
further
has
preparation (texturation), it cannot be classified
in heading 1516.

undergone

As the product is indigestible and not used in
food preparations,
it cannot be classified in
heading 1517.

Although having a waxy character the product is
not covered by heading 3404 (see Note 5 (a) to
Chapter 34).

It therefore comes under heading 1518, which
covers inedible preparations of different oils of
Chapter 15 not elsewhere specified or included.

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(1)

(2)

(3)

3. Product obtained by inter-esterification/trans-
esterification of a mixture of untreated jojoba
oil with hydrogenated jojoba oil, which then
undergoes texturation.

1518 00 99

Classification is determined by general rules 1
and 6 for the interpretation of the combined
nomenclature, Note 5 (a) to Chapter 34 and
the
and
wording
1518 00 99 of the CN.

1518 00

codes

of

The product may be presented in powder or
granular form.

The product is intended to be used as an
ingredient for the manufacture of cosmetic
products.

The product is indigestible and not intended
for use in food stuffs.

Heading 1515 on other fixed vegetable fats and
oils specifically includes jojoba oil and therefore
the latter is to be considered a vegetable oil (see
also the Harmonised System Explanatory Notes
to heading 1515, paragraph (6)).

However, as the jojoba oil has been chemically
modified this product cannot be classified in
heading 1515.

the

product

further
has
As
preparation (texturation), it cannot be classified
in heading 1516.

undergone

As the product is indigestible and not used in
it cannot be classified in
food preparations
heading 1517.

Although having a waxy character the product is
not covered by heading 3404 (see Note 5 (a) to
Chapter 34).

It therefore comes under heading 1518, which
covers inedible mixtures of different oils of
Chapter 15 not elsewhere specified or included.