Commission Regulation (EC) No 447/2009 of 27 May 2009 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 447/2009
• Articles: 4

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

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of goods

Classification

(CN Code)

Reasons

(1)

(2)

(3)

Invert sugar syrup consisting of (% by weight):

—

sugar (expressed as sucrose)

66,5

—

water

31

—

propylene glycol

2,5

The product is used inter alia in the tobacco industry as a moistening substance and is presented in bulk.

1702 90 95

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1702 , 1702 90 and 1702 90 95 .

The addition of propylene glycol in the given amount does not alter the character of the product to such an extent that it is to be considered a chemical product of heading 3824 .

The product has the character of a sugar syrup of heading 1702 .