Commission Regulation (EC) No 334/2008 of 11 April 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-04-11
Institutions: European Commission
Subjects: Combined Nomenclature, ethanol

L 102/20

EN

Official Journal of the European Union

12.4.2008

COMMISSION REGULATION (EC) No 334/2008

of 11 April 2008

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 Customs Code Committee has not issued an opinion
within the time limit set by its Chairman,

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, 11 April 2008.

For the Commission

László KOVÁCS
Member of the Commission

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

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

(EC) No 275/2008 (OJ L 85, 27.3.2008, p. 3).

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

12.4.2008

EN

Official Journal of the European Union

L 102/21

ANNEX

Classification
(CN code)

(2)

2207 20 00

Reasons

(3)

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

The addition of butanone, and to a lesser extent
for
ethylene glycol, renders the product unfit
human consumption but not
industrial
purposes.

for

The low percentage of ethylene glycol does not
give the product the character of an anti-freezing
fluid or de-icing fluid of heading 3820.

Therefore the product is to be classified as a
denatured ethyl alcohol of CN code 2207 20 00.

Description of the goods

(1)

Product having the following composition (% by
weight):

— ethyl alcohol
— water
— ethylene glycol
— butanone

over 90,0

less than 7,4

1,3

1,3

The product is packed in bottles of 1 and 3 litres
and in containers of about 100 litres.

According to the packaging the product could be
used direct or it can be diluted with water for
such uses as an anti-freezing fluid or de-icing
fluid.