
Article 1 
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN codes indicated in column 2 of that table.
Article 2 
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 15 November 2007.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX

Description of goods Classification(CN code) Reasons
(1) (2) (3)

1. 
The product is presented in powder or granular form.

The product is intended to be used as an ingredient for the manufacture of cosmetic products.

The product is presented in immediate packings of a net content exceeding 1 kg.
 1516 20 96 Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 (a) to Chapter 34 and the wording of codes 1516, 1516 20 and 1516 20 96 of the CN.Heading 1515 on other fixed vegetable fats and oils specifically includes jojoba oil and therefore the latter is to be considered as a vegetable oil (see also the Harmonised System Explanatory Notes to heading 1515, paragraph (6)).However, as the jojoba oil has been chemically modified, it cannot be classified in heading 1515.Although having a waxy character the product is excluded from heading 3404 (see Note 5 to Chapter 34, exclusions (a), and the Harmonised System Explanatory Notes to heading 3404, exclusions paragraph (b)).The product is to be classified in heading 1516, which covers hydrogenated vegetable oils.

2. 
The product, generally known as ‘jojoba oil esters’, is presented in powder, granular form or a waxy paste.

The product is intended to be used as an ingredient for the manufacture of cosmetic products.

The product is indigestible and not intended for use in food stuffs.
 1518 00 99 Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 (a) to Chapter 34 and the wording of codes 1518 00 and 1518 00 99 of the CN.Heading 1515 on other fixed vegetable fats and oils specifically includes jojoba oil and therefore the latter is to be considered a vegetable oil (see also the Harmonised System Explanatory Notes to heading 1515, paragraph (6)).However, as the jojoba oil has been chemically modified this product cannot be classified in heading 1515.As the product has undergone further preparation (texturation), it cannot be classified in heading 1516.As the product is indigestible and not used in food preparations, it cannot be classified in heading 1517.Although having a waxy character the product is not covered by heading 3404 (see Note 5 (a) to Chapter 34).It therefore comes under heading 1518, which covers inedible preparations of different oils of Chapter 15 not elsewhere specified or included.

3. 
The product may be presented in powder or granular form.

The product is intended to be used as an ingredient for the manufacture of cosmetic products.

The product is indigestible and not intended for use in food stuffs.
 1518 00 99 Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 (a) to Chapter 34 and the wording of codes 1518 00 and 1518 00 99 of the CN.Heading 1515 on other fixed vegetable fats and oils specifically includes jojoba oil and therefore the latter is to be considered a vegetable oil (see also the Harmonised System Explanatory Notes to heading 1515, paragraph (6)).However, as the jojoba oil has been chemically modified this product cannot be classified in heading 1515.As the product has undergone further preparation (texturation), it cannot be classified in heading 1516.As the product is indigestible and not used in food preparations it cannot be classified in heading 1517.Although having a waxy character the product is not covered by heading 3404 (see Note 5 (a) to Chapter 34).It therefore comes under heading 1518, which covers inedible mixtures of different oils of Chapter 15 not elsewhere specified or included.