Commission Implementing Regulation (EU) 2021/1816
Of 12 October 2021 — CELEX 32021R1816
Description of the goods
A product in the form of a solid, homogenous, white mass, consisting of refined, bleached, deodorized palm oil that has been partly hydrogenated, with added small quantities of sorbitan tristearate (E 492), lecithin (E 322), mixed tocopherols (E 306) and citric acid (E 330). The product is packed in bags of 20 kg; it is used in the food industry (for instance, as a cocoa butter substitute).
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1517, 1517 90 and 1517 90 99. Classification under heading 1516 is excluded as the palm oil is further prepared by the addition of emulsifiers and citric acid and has therefore lost the essential character of a partly hydrogenated palm oil of heading 1516 (see also the Harmonized System Explanatory Notes to heading 1516, last paragraph, second sentence). Consequently, the product is to be classified under CN code 1517 90 99 as other edible preparation of a vegetable fat.