Document ID: 31986R3311

Commission Regulation (EEC) No 3311/86
of 29 October 1986
on the tariff classification of goods falling within subheading 24.02 E of the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for uniform application of the nomenclature of the Common Customs Tariff [1], as last amended by Council Regulation (EEC) No 2055/84 [2], and in particular Article 3 thereof,
Whereas, in order to ensure uniform application of the nomenclature of the Common Customs Tariff, it is necessary to provide for the tariff classification of cut and expanded tobacco (not put up for retail sale), at least 80 by weight of which floats on the surface when placed in benzyl acetate;
Whereas it is necessary to define the procedure for determining the proportion by weight of tobacco that floats on the surface of benzyl acetate by an analysis procedure; whereas, on the basis of studies undertaken, the procedure set out in the Annex to this Regulation appears to offer the best safeguards;
Whereas subheading 24.02 C of the Common Customs Tariff in the Annex to Council Regulation (EEC) No 950/68 [3], as last amended by Regulation (EEC) No 3129/86 [4], relates to smoking tobacco; whereas subheading 24.02 E relates, among other things, to manufactured tobacco other than smoking tobacco;
Whereas the product is not suitable for smoking without further processing and is therefore to be classified under tariff subheading 24.02 E;
Whereas the provisions of this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature,
HAS ADOPTED THIS REGULATION:
Article 1
Cut and expanded tobacco (not put up for retail sale), at least 80 % by weight of which floats on the surface when placed in benzyl acetate (determined by the analytical procedure laid down in the Annex to this Regulation), shall be classified in the Common Customs tariff under subheading:
24.02 Manufacturedn tobacco; tobacco extracts and essences
E. Other, including agglomerated tobacco in the form of sheets or strip.
Article 2
This Regulation shall enter into force on the twenty-first 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, 29 October 1986.

Labels: 3
17
16