COMMISSION IMPLEMENTING REGULATION (EU) 2018/267
of 19 February 2018
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of goods |
Classification (CN Code) |
Reasons |
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(1) |
(2) |
(3) |
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|
3302 90 90 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 33 and by the wording of CN codes 3302 , 3302 90 and 3302 90 90 . Classification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the essential oils. The essential oils are the main component and give the product its essential character (i.e. having repelling properties against rodents, termites and other animals). The product is therefore to be classified under CN code 3302 90 90 as other mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as raw materials in industry. |
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3808 91 10 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3808 , 3808 91 and 3808 91 10 . Classification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the insecticide. Classification under heading 3302 is excluded because there are only traces of essential oils (thymol, eugenol and citral) in the product. Therefore they are not contributing significantly to the essential character of the product. The insecticide (permethrin (ISO)) is the main component and gives the product its essential character (i.e. to act against termites). The product is therefore to be classified under CN code 3808 91 10 as insecticides based on pyrethroids. |