# Commission Regulation (EC) No 334/2008 of 11 April 2008 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
Product having the following composition (% by weight):
—
ethyl alcohol
over 90,0
—
water
less than 7,4
—
ethylene glycol
1,3
—
butanone
1,3
The product is packed in bottles of 1 and 3 litres and in containers of about 100 litres.
According to the packaging the product could be used direct or it can be diluted with water for such uses as an anti-freezing fluid or de-icing fluid.
2207 20 00
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2207 and 2207 20 00.
The addition of butanone, and to a lesser extent ethylene glycol, renders the product unfit for human consumption but not for industrial purposes.
The low percentage of ethylene glycol does not give the product the character of an anti-freezing fluid or de-icing fluid of heading 3820.
Therefore the product is to be classified as a denatured ethyl alcohol of CN code 2207 20 00.

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Source: https://www.legislation.gov.uk/eur/2008/334/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-334/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.