Commission Implementing Regulation (EU) 2018/1243
Of 13 September 2018 — CELEX 32018R1243
Description of the goods
A dark brown, aqueous extract, having the following composition (% by weight):
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2309, 2309 90 and 2309 90 96. The product cannot be classified under heading 1703 as molasses because it does not contain an appreciable amount of sugar (see also the Harmonized System Explanatory Notes (HSEN) to heading 1703, first paragraph, penultimate sentence). The product cannot be classified under heading 2303 as other waste of sugar manufacture due to its deliberate production from molasses in conjunction with its intended use as a feed premix (see also the HSEN to heading 2303, letter (D)). A feed premix which improves digestion in animals is a preparation of a kind used in animal feeding of heading 2309 (see also the HSEN to heading 2309, part (II) (C), point (1)). The product is therefore to be classified under CN code 2309 90 96 as a preparation of a kind used in animal feeding.