PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES > MISCELLANEOUS CHEMICAL PRODUCTS > Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included > Non-agglomerated metal carbides mixed together or with metallic binders
1. This chapter does not cover: (a) separate chemically defined elements or compounds with the exception of the following: artificial graphite (heading 3801); insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products put up as described in heading 3808; products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813); certified reference materials specified in Note 2 below; products specified in Note 3(a) or 3(c) below; (b) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 2106); (c) slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (heading 2620); (d) medicaments (heading 3003 or 3004); or (e) spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). 2. (A) For the purposes of heading 3822, the expression 'certified reference materials' means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value, and which are suitable for analytical, calibrating or referencing purposes. 3. Heading 3824 includes the following goods which are not to be classified in any other heading of the Nomenclature: (a) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of alkali or alkaline-earth metal halides; (b) fusel oils; Dippel's oil; (c) ink removers put up in packings for retail sale; (d) stencil correctors, other correcting fluids and correction tapes (other than those of heading 9612), put up in packings for retail sale; (e) ceramic firing testers, fusible.
1. (A) Products (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the Nomenclature. (B) Subject to paragraph (A) above, products answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section. 2. Subject to Note 1 above, products classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature. 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended for use together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
C-822/19
3 Jun 2021Direcţia 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.
C-182/19
26 Mar 2020Pfizer 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.
C-441/15
9 Feb 2017Madaus 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.
€0
€0
+€0
€42.53/kg
€44.05/kg
4,514
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇨🇳 China | €224.6M | 5.5Mt | €41.14/kg | 63.6% | |
| 2 | 🇮🇳 India | €56.7M | 1.5Mt | €37.32/kg | 16.1% | |
| 3 | 🇺🇸 United States | €49.3M | 672Kt | €73.38/kg | 14.0% | |
| 4 | 🇨🇦 Canada | €11.2M | 262Kt | €42.73/kg | 3.2% | |
| 5 | 🇯🇵 Japan | €8.9M | 264Kt | €33.76/kg | 2.5% | |
| 6 | 🇨🇭 Switzerland | €2.4M | 53Kt | €46.07/kg | 0.7% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇺🇸 United States | €98.9M | 2.7Mt | €36.24/kg | 34.3% | |
| 2 | 🇹🇼 Taiwan | €68.2M | 950Kt | €71.83/kg | 23.7% | |
| 3 | 🇮🇳 India | €37.2M | 649Kt | €57.36/kg | 12.9% | |
| 4 | 🇬🇧 United Kingdom | €36.9M | 1.0Mt | €36.83/kg | 12.8% | |
| 5 | 🇲🇽 Mexico | €30.7M | 490Kt | €62.58/kg | 10.6% | |
| 6 | 🇮🇱 Israel | €16.2M | 253Kt | €64.15/kg | 5.6% |