
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, 11 April 2008.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX

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
 1,3The 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.