Zubereitete Bindemittel für Gießereiformen oder -kerne; chemische Erzeugnisse und Zubereitungen der chemischen Industrie oder verwandter Industrien (einschließlich Mischungen von Naturprodukten), anderweit weder genannt noch inbegriffen

2015/1723

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3824, 3824 90 and 3824 90 96. The product is obtained from a chemical reaction by fusion of raw materials in a rotary furnace. It is not a raw mineral product or an ore and therefore cannot be classified in Chapters 25 or 26. Because of its non-stoichiometric composition, the product does not fulfil Note 1(a) to Chapter 28 which stipulates that the headings of this Chapter apply only to chemically defined compounds (i.e. having a stoichiometric composition) and is therefore excluded from Chapter 28. Products in the form of irregular granules, lumps or powder are the raw material for the production of products of heading 6815. They are not classified under heading 6815 because they are neither finished articles nor semi- finished products. The product is therefore to be classified under CN code 3824 90 96 as other chemical products and preparations of the chemical or allied industries, not elsewhere specified or included. Documented CN 2026 code: 38249996, 3824. Commission 2026 transposition note: 3824 99 96 Modification of structure of heading 3824.

2015/1723

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3824, 3824 90 and 3824 90 96. The product is obtained from a chemical reaction by fusion of raw materials in an arc furnace. It is not a raw mineral product or an ore and therefore cannot be classified in Chapters 25 or 26. Because of its non-stoichiometric composition, the product does not fulfil Note 1(a) to Chapter 28 which stipulates that the headings of this Chapter apply only to chemically defined compounds (i.e. having a stoichiometric composition) and is therefore excluded from Chapter 28. Products in the form of irregular granules, lumps or powder are the raw material for the production of products of heading 6815. They are not classified under heading 6815 because they are neither finished articles nor semi- finished products. The product is therefore to be classified under CN code 3824 90 96 as other chemical products and preparations of the chemical or allied industries, not elsewhere specified or included. Documented CN 2026 code: 38249996, 3824. Commission 2026 transposition note: 3824 99 96 Modification of structure of heading 3824.

2015/184

Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3824, 3824 90 and 3824 90 96. Classification under heading 2811 is excluded because the silica gel, packed in paper sachets or in plastic capsules, is intended for a specific use rather than general use and therefore cannot be considered a separate chemically defined compound of Chapter 28. It is therefore to be classified in CN code 3824 90 96 as other chemical products not elsewhere specified or included. Documented CN 2026 code: 38249996, 3824. Commission 2026 transposition note: 3824 99 96 Modification of structure of heading 3824.

Direcţia Generală Regională a Finanţelor Publice Braşov and Agenţia Naţională de Administrare Fiscală - Direcţia Generală a Vămilor - Direcţia Regională Vamală Braşov - Biroul Vamal de Interior Sibiu v Flavourstream SRL

On those grounds, the Court (Ninth Chamber) hereby rules: The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the version resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, must be interpreted as meaning that an aqueous solution obtained by thermal decomposition of dextrose, composed in particular of water-soluble aldehydes and ketones, does not come either under subheading 17029095 of that nomenclature, which covers inter alia invert sugar and other sugar and sugar syrup blends with fructose content, in the dry state, of 50% by weight, not classified under other subheadings of heading 1702 of that nomenclature, or under subheading 29124900 thereof, which refers to ‘other’ aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function, but under subheading 38249092 of that nomenclature, which refers to ‘Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included’, ‘in the form of a liquid at 20 °C’, provided that any potential nutritive value of that solution is merely incidental to that solution’s function as a chemical product and food additive. [Signatures] ( *1 ) Language of the case: Romanian.

Pfizer Consumer Healthcare Ltd v Commissioners for Her Majesty's Revenue and Customs

On those grounds, the Court (Seventh Chamber) hereby rules: Commission Implementing Regulation (EU) 2016/1140 of 8 July 2016 concerning the classification of certain goods in the Combined Nomenclature is invalid. Xuereb von Danwitz Kumin Delivered in open court in Luxembourg on 26 March 2020. A. Calot Escobar Registrar P.G. Xuereb President of the Seventh Chamber ( *1 ) Language of the case: English.

Madaus GmbH v Hauptzollamt Bremen

Judgment of the Court (Eighth Chamber) of 9 February 2017.#Madaus GmbH v Hauptzollamt Bremen.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 3824 90 97 and 2106 90 92 — Product in powder form composed of calcium carbonate (95%) and modified starch (5%).#Case C-441/15.