Commission Implementing Regulation (EU) 2020/725
Of 26 May 2020 — CELEX 32020R0725
Description of the goods
A product composed of the following ingredients (% by weight): hydrocarbons (predominantly paraffinic and naphthenic) 94,4 n-butyl acetate 5,6 The product is presented to be used as an organic composite solvent for dissolving paint, varnishes and mastics. The product is presented in 210 litre barrels, in 1 000 litre containers or in bulk.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3814 00 and 3814 00 90. Classification under heading 2710 is excluded as organic composite solvents and thinners are specified or included elsewhere (see also the Explanatory Notes to the Combined Nomenclature to subheadings 2710 12 11 to 2710 19 99, point II. 3., letter (h)). Heading 3814 covers organic composite solvents and thinners that contain more than 70 % by weight of petroleum oil (see also the Harmonised System Explanatory Note to heading 3814, first paragraph). The wording of heading 3814 is more specific than the wording of heading 2710 as it covers not only the composition but also the usage of the product (see also the Harmonised System classification opinion 3814.00/3). The product is therefore to be classified under CN code 3814 00 90 as other organic composite solvent.