Commission Implementing Regulation (EU) 2015/181
Of 30 January 2015 — CELEX 32015R0181
Description of the goods
A product in the form of fine white-yellowish powder packed in 25 kg bags, made from hydrogenated vegetable oil with added mono- and diglycerides from a different vegetable oil. The added mono- and diglycerides from a different vegetable oil constitute 10 % by weight. The product is presented to be used as an emulsifier in the food industry. The dropping point is 58 °C and viscosity at 68 °C is less than 1 Pa.s.
Reasons
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, note 5 to Chapter 34 and the wording of CN codes 3404 and 3404 90 00. Classification under heading 1516 is excluded as other ingredients are added (10 % mono- and diglycerides of fatty acids). Classification under heading 1517 is also excluded as the product has a waxy character which is not covered by the scope of heading 1517. The product is a chemically produced organic product of waxy character that is not water-soluble (see note 5 to Chapter 34) and which also fulfils the criteria of an artificial wax (see also the Harmonized System Explanatory Notes to heading 3404, in particular letter A). The product is therefore to be classified in CN code 3404 90 00 as other artificial waxes and prepared waxes.