Commission Implementing Regulation (EU) 2018/1864
Of 28 November 2018 — CELEX 32018R1864
Description of the goods
A product composed of the following ingredients (% by weight):
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 1517, 1517 90 and 1517 90 99. The product cannot be classified under heading 1504 as a fish oil due to its mixture with sunflower oil as the text of the heading does not allow for mixtures of animal and vegetable oils. Edible mixtures of animal and vegetable oils are to be classified under heading 1517 (see also the Harmonized System Explanatory Notes to heading 1517, first paragraph, point (3)). The product is therefore to be classified under CN code 1517 90 99 as an edible mixture of animal and vegetable oils.