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8.12.2011 Official
Journal
of
the
European
Union L
325/3
COMMISSION IMPLEMENTING REGULATION (EU) No 1272/2011
of 5 December 2011
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs
authorities of Member States in respect of the classifi
Having regard to the Treaty on the Functioning of the European
cation of goods in the Combined Nomenclature but
Union,
which is not in accordance with this Regulation can,
for a period of 3 months, continue to be invoked by
the holder, under Article 12(6) of Council Regulation
Having regard to Council Regulation (EEC) No 2658/87 of
(EEC) No 2913/92 of 12 October 1992 establishing
23 July 1987 on the tariff and statistical nomenclature and
the Community Customs Code (
on the Common Customs Tariff
(

2 ).

1 ), and in particular
Article 9(1)(a) thereof,
(5) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
Whereas:
Committee,
(1) In
order
to
ensure
uniform
application
of
the
Combined HAS ADOPTED THIS REGULATION:
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
Article 1
Regulation.
The goods described in column (1) of the table set out in the
Annex shall be classified within the Combined Nomenclature
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general under the CN code indicated in column (2) of that table.
rules for the interpretation of the Combined Nomen
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
Article 2
additional subdivision to it and which is established by
Binding tariff information issued by the customs authorities of
specific provisions of the Union, with a view to the
Member States, which is not in accordance with this Regulation,
application of tariff and other measures relating to
can continue to be invoked for a period of 3 months under
trade in goods.
Article 12(6) of Regulation (EEC) No 2913/92.
(3) Pursuant
to
those
general
rules,
the
goods
described
in
Article 3
column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by
This Regulation shall enter into force on the 20th day following
virtue of the reasons set out in column (3) of that table.
its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 5 December 2011.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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L 325/4
EN
Official Journal of the European Union
8.12.2011
ANNEX
Description of the goods
Classification
CN code
Reasons
(1) (2) (3)
1. Flavouring preparation composed of a mixture
3302 90 90 Classification
is
determined
by
General
Rules
1,
of odoriferous substances (carvacrol, cinnam
3(a) and 6 for the interpretation of the Combined
aldehyde and capsicum oleoresin) and hydro
Nomenclature, Note 1 to Chapter 23, Note 2 to
genated vegetable fat (micro-encapsulation).
Chapter 33, and the wording of CN codes 3302,
3302 90 and 3302 90 90.
The product is used in the animal feeding
industry as a feed appetiser in quantities of
The product consists of odoriferous substances
75 g to 300 g/1 000 kg of feed for mono
within the meaning of Note 2 to Chapter 33.
gastric animals.
Although the product is intended to be used in
animal feed as a premix of appetising substances,
it has retained the essential characteristics of the
original material (odoriferous substances). Classifi
cation under heading 2309 as a preparation used
in animal feeding is therefore excluded in
accordance with Note 1 to Chapter 23.
As the product is to be considered a mixture of
one or more odoriferous substances combined
with an added carrier, it falls under heading
3302 (see also first paragraph, point (6), of the
Harmonized System Explanatory Notes (HSEN) to
heading 3302).
It is therefore to be classified under CN code
3302 90 90.
2. Flavouring preparation composed of capsicum
3302 90 90 Classification
is
determined
by
General
Rules
1,
oleoresin in hydrogenated vegetable fat (micro-
3(a) and 6 for the interpretation of the Combined
encapsulation) with hydroxypropyl methylcel
Nomenclature, Note 1 to Chapter 23, Note 2 to
lulose as a binder.
Chapter 33, and the wording of CN codes 3302,
3302 90 and 3302 90 90.
The product is used in the animal feeding
industry as a feed appetiser in quantities of
The product consists of an odoriferous substance
12,5 g to 50 g/1 000 kg of feed for ruminants.
within the meaning of Note 2 to Chapter 33.
Although the product is intended to be used in
animal feed as a premix of appetising substances,
it has retained the essential characteristics of the
original material (odoriferous substance). Classifi
cation under heading 2309 as a preparation used
in animal feeding is therefore excluded in
accordance with Note 1 to Chapter 23.
As the product is to be considered a mixture of
one or more odoriferous substances combined
with an added carrier, it falls under heading
3302 (see also first paragraph, point (6), of the
HSEN to heading 3302).
It is therefore to be classified under CN code
3302 90 90.
3. Flavouring preparation composed of a mixture
3302 90 90 Classification
is
determined
by
General
Rules
1,
of odoriferous substances (cinnamaldehyde,
3(a) and 6 for the interpretation of the Combined
eugenol) on a silica support, in cellulose and
Nomenclature, Note 1 to Chapter 23, Note 2 to
methylcellulose (micro-encapsulation).
Chapter 33, and the wording of CN codes 3302,
3302 90 and 3302 90 90.

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EN
8.12.2011 Official
Journal
of
the
European
Union L
325/5
(1) (2) (3)
The product is used in the animal feeding
The products consist of odoriferous substances
industry as a feed appetiser in quantities of
within the meaning of Note 2 to Chapter 33.
12,5 g to 50 g/1 000 kg of feed for dairy cows.
Although the product is intended to be used in
animal feed as a premix of appetising substances,
it has retained the essential characteristics of the
original material (odoriferous substances). Classifi
cation under heading 2309 as a preparation used
in animal feeding is therefore excluded in
accordance with Note 1 to Chapter 23.
As the product is to be considered a mixture of
one or more odoriferous substances combined
with an added carrier, it falls under heading
3302 (see also first paragraph, point (6), of the
HSEN to heading 3302).
It is therefore to be classified under CN code
3302 90 90.

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