andere

2017/1268

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 5, first paragraph, letter (a) to Chapter 34 and the wording of CN codes 3404 and 3404 90 00 . Classification under heading 1516 is excluded as the product is a mixture of hydrogenated hard stearin and non-hydrogenated hard stearin. The product has been prepared beyond the scope of heading 1516 , and is neither an oil nor a fat. Moreover, the presence of the optical brightener excludes the product from heading 1516 . Classification under heading 1517 is excluded as the product is not an edible mixture or preparation covered by the scope of heading 1517 . Classification under heading 1521 is excluded as the product is mainly composed of palm stearin which is a triglyceride. In accordance with Note 5, first paragraph, letter (a) to Chapter 34, chemically produced organic products of a waxy character, whether or not water-soluble, are covered by heading 3404 . The product also fulfils the criteria of artificial wax (see also the Harmonised System Explanatory Notes to heading 3404 , letter A). The product is therefore to be classified in CN code 3404 90 00 as other artificial waxes and prepared waxes. Documented CN 2026 code: 34049000.

2015/181

Le classement est déterminé par les règles gé­ nérales 1 et 6 pour l'interprétation de la no­ menclature combinée, par la note 5 du chapi­ tre 34 et par le libellé des codes NC 3404 et 3404 90 00. Le classement dans la position 1516 est exclu, étant donné que d'autres ingrédients sont ajoutés (10 % de mono- et diglycérides d'aci­ des gras). Le classement dans la position 1517 est égale­ ment exclu, car le produit présente le caractère des cires, non couvert par le champ d'applica­ tion de la position 1517. Le produit est un produit organique obtenu par un procédé chimique qui présente le ca­ ractère des cires, n'est pas soluble dans l'eau (voir note 5 du chapitre 34) et remplit égale­ ment les critères d'une cire artificielle [voir également les notes explicatives du système harmonisé relatives à la position 3404, en particulier le point A)]. Il convient donc de classer le produit sous le code NC 3404 90 00 en tant qu'autres cires artificielles et cires préparées.

2015/23

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2(a) to Section XV, and by the wording of CN codes 7307, 7307 93 and 7307 93 19. The article has the objective characteristics of tube and pipe fittings classified under heading 7307. Articles of heading 7307 are, in accordance with note 2(a) to Section XV, parts of general use. As references to parts, inter alia, in Chapter 73 do not include references to parts of general use as defined in that note, classification of the article under heading 7322 as a part of radiators for central heating is excluded (see also the Harmonised System Explanatory Notes to heading 7322, point (2)(a)). The article is therefore to be classified under CN code 7307 93 19 as other butt welding tube or pipe fittings of steel with the greatest external diameter not exceeding 609,6 mm. Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 5 to Chapter 34 and the wording of CN codes 3404 and 3404 90 00. Classification under heading 1516 is excluded as other ingredients are added (10 % mono- and diglycerides of fatty acids). Classification under heading 1517 is also excluded as the product has a waxy character which is not covered by the scope of heading 1517. The product is a chemically produced organic product of waxy character that is not water- soluble (see note 5 to Chapter 34) and which also fulfils the criteria of an artificial wax (see also the Harmonized System Explanatory Notes to heading 3404, in particular letter A). The product is therefore to be classified in CN code 3404 90 00 as other artificial waxes and prepared waxes. Documented CN 2026 code: 73079319, 34049000.