in flüssiger Form bei 20|°C

2024/2136

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 29 and the wording of CN codes 3824, 3824 99 and 3824 99 92. Due to the significant concentration of HHPMI, the product is a mixture that cannot be considered as a separate chemically defined organic compound consisting of one molecular species within the meaning of Note 1(a) to Chapter 29 (see the Harmonized System Explanatory Notes to Chapter 29, General, point (A), first paragraph). The mixture is therefore excluded from classification in Chapter 29. Consequently, the mixture is to be classified under CN code 3824 99 92 as other preparations of the chemical or allied industries, not elsewhere specified or included. Documented CN 2026 code: 38249992.

323/2008

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3824, 3824 90 and 3824 90 97. The solution contained in the plastic envelope is used as a coolant and gives the product its essential character of a preparation of heading 3824. The article does not have a therapeutic or prophylactic effect, within the meaning of Chapter 30. Documented CN 2026 code: 38249992, 3824. Commission 2026 transposition note: 3824 99 92 Modification of structure of heading 3824. The product is predominantly composed of organic compounds.

1264/98

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3824, 3824 90 and 3824 90 97 The addition of 2 % of a mixture of diesel and other heavy oil confers the character of a fuel to the product Documented CN 2026 code: 38249992, 3824. Commission 2026 transposition note: 3824 99 92 Modification of structure of heading 3824. The product is predominantly composed of organic compounds, and is a liquid at 20 °C

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.