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

• CELEX: Regulation (EEC) No 3311/86
• Articles: 3

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.

For the Commission

Cockfield

Vice-President

[1] OJ No L 14, 21. 1. 1969, p. 1.

[2] OJ No L 191, 16. 7. 1984, p. 1.

[3] OJ No L 172, 22. 7. 1968, p. 1.

[4] OJ No L 292, 16. 10. 1986, p. 3.

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Schedules & Appendices

ANNEX

PROCEDURE FOR THE IDENTIFICATION OF EXPANDED CUT TOBACCO FALLING WITHIN TARIFF SUBHEADING 24.02 E OF THE COMMON CUSTOMS TARIFF

1. Principle

Expanded cut tobacco differs from non-expanded cut tobacco in that it is less dense.

2. Equipment

2.1. Chemicals:

Benzyl acetate, d = 1,055,

Ethyl acetate, d = 0,898;

2.2. Apparatus:

tall beaker, 1000 ml, graduated, diameter approximately 95 mm,

magnetic stirrer,

glass funnels, 15 cm diameter,

round filter (coarse), diameter approximately 270 mm,

glass Erlenmeyer flask, 1000 ml, wide-mouth,

set of watch glasses, diameter approximately 10 cm,

analytical balance (indication in g, to two decimal places),

drying cabinet.

3. Method

Fill a beaker to the 600 ml mark with benzyl acetate and place it on a vibration-free surface (e.g. a rigid table).

Dry about two g of tobacco to constant weight (for about three hours) in a drying cabinet at 85 °C (weighed-in portion = A). Determine in g, to two decimal places, the weight of the dried weighed-in portion.

Scatter the dried weighed-in portion (A) evenly over the surface of the liquid in the beaker and stir for 30 seconds with a magnetic stirrer.

Allow to stand for two minutes, transfer the supernatant into a round filter, rinse twice with 50 ml of ethyl acetate and dry to constant weight (for about three hours) in a drying cabinet at 85 °C (supernatant after drying = B). Determine in g, to two decimal places, the weight of the dried supernatant.

4. Calculation

Expanded tobacco % =

B × 100A

where

A = weighed-in portion in g to two decimal places,

B = supernatant in g to two decimal places.

The average result of at least two determinations must be taken into account.

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