# Commission Regulation (EC) No 447/2009 of 27 May 2009 concerning the classification of certain goods in the Combined Nomenclature, Annex

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

Description of goods
Classification(CN Code)
Reasons
(1)
(2)
(3)
Invert sugar syrup consisting of (% by weight):
—
sugar (expressed as sucrose)
66,5
—
water
31
—
propylene glycol
2,5
The product is used inter alia in the tobacco industry as a moistening substance and is presented in bulk.
1702 90 95
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1702, 1702 90 and 1702 90 95.
The addition of propylene glycol in the given amount does not alter the character of the product to such an extent that it is to be considered a chemical product of heading 3824.
The product has the character of a sugar syrup of heading 1702.

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Source: https://www.legislation.gov.uk/eur/2009/447/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-447/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.