Commission Implementing Regulation (EU) No 1272/2011 of 5 December 2011 concerning the classification of certain goods in the Combined Nomenclature

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

Article 3

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .

ANNEX

ANNEX
Description of the goods
Classification
CN code
Reasons
(1)
(2)
(3)
1.
Flavouring preparation composed of a mixture of odoriferous substances (carvacrol, cinnamaldehyde and capsicum oleoresin) and hydrogenated vegetable fat (micro-encapsulation).
The product is used in the animal feeding industry as a feed appetiser in quantities of 75 g to 300 g/1 000  kg of feed for monogastric animals.
3302 90 90
Classification is determined by General Rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 23, Note 2 to Chapter 33, and the wording of CN codes 3302 , 3302 90 and 3302 90 90 .
The product consists of odoriferous substances within the meaning of Note 2 to Chapter 33.
Although the product is intended to be used in animal feed as a premix of appetising substances, it has retained the essential characteristics of the original material (odoriferous substances). Classification under heading 2309 as a preparation used in animal feeding is therefore excluded in accordance with Note 1 to Chapter 23.
As the product is to be considered a mixture of one or more odoriferous substances combined with an added carrier, it falls under heading 3302 (see also first paragraph, point (6), of the Harmonized System Explanatory Notes (HSEN) to heading 3302 ).
It is therefore to be classified under CN code 3302 90 90 .
2.
Flavouring preparation composed of capsicum oleoresin in hydrogenated vegetable fat (micro-encapsulation) with hydroxypropyl methylcellulose as a binder.
The product is used in the animal feeding industry as a feed appetiser in quantities of 12,5 g to 50 g/1 000  kg of feed for ruminants.
3302 90 90
Classification is determined by General Rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 23, Note 2 to Chapter 33, and the wording of CN codes 3302 , 3302 90 and 3302 90 90 .
The product consists of an odoriferous substance within the meaning of Note 2 to Chapter 33.
Although the product is intended to be used in animal feed as a premix of appetising substances, it has retained the essential characteristics of the original material (odoriferous substance). Classification under heading 2309 as a preparation used in animal feeding is therefore excluded in accordance with Note 1 to Chapter 23.
As the product is to be considered a mixture of one or more odoriferous substances combined with an added carrier, it falls under heading 3302 (see also first paragraph, point (6), of the HSEN to heading 3302 ).
It is therefore to be classified under CN code 3302 90 90 .
3.
Flavouring preparation composed of a mixture of odoriferous substances (cinnamaldehyde, eugenol) on a silica support, in cellulose and methylcellulose (micro-encapsulation).
The product is used in the animal feeding industry as a feed appetiser in quantities of 12,5 g to 50 g/1 000  kg of feed for dairy cows.
3302 90 90
Classification is determined by General Rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 23, Note 2 to Chapter 33, and the wording of CN codes 3302 , 3302 90 and 3302 90 90 .
The products consist of odoriferous substances within the meaning of Note 2 to Chapter 33.
Although the product is intended to be used in animal feed as a premix of appetising substances, it has retained the essential characteristics of the original material (odoriferous substances). Classification under heading 2309 as a preparation used in animal feeding is therefore excluded in accordance with Note 1 to Chapter 23.
As the product is to be considered a mixture of one or more odoriferous substances combined with an added carrier, it falls under heading 3302 (see also first paragraph, point (6), of the HSEN to heading 3302 ).
It is therefore to be classified under CN code 3302 90 90 .

Commission Implementing Regulation (EU) No 1272/2011 of 5 December 2011 concerning the classification of certain goods in the Combined Nomenclature

Schedules & Appendices

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