Commission Implementing Regulation (EU) No 211/2012
Of 12 March 2012 — CELEX 32012R0211
Description of the goods
The product has the following composition (% by weight): — ethyl alcohol 70 — gasoline 30 The product is transported in bulk.
Reasons
Classification is determined by the General Rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2207 and 2207 20 00. By application of General Rule 3(a), heading 2207 provides a more specific description in comparison to heading 3824 which provides a more general description. Therefore, classification under heading 3824 is excluded. The product is a simple mixture of ethyl alcohol and gasoline. The percentage level of gasoline in the product renders it unfit for human consumption but does not prevent the use of the product for industrial purposes (see also the HS Explanatory Notes to heading 2207, fourth paragraph). The product is therefore to be classified under CN code 2207 20 00 as a denatured ethyl alcohol.