
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 code 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 twentieth 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, 28 November 2012.
For the Commission, On behalf of the President,
Algirdas ŠEMETA
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
A product consisting of modified dehydrated cane molasses presented in powder, with a light brown colour, containing (% by weight):— sucrose (including invert sugar)82,4— ash1,5— crude fibre7The product contains no starch and has a polarisation of 83,4°.During the production process, plant fibres and cane molasses concentrates are added and a dehydrated cane molasses is obtained.The product is not fit for human consumption and is used solely in animal feeding. 2309 90 96 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 23 and the wording of CN codes 2309, 2309 90 and 2309 90 96.In spite of the high sucrose content, the product cannot be considered to be cane sugar of heading 1701 due to the addition of plant fibres during the production process.Due to the added cane molasses concentrates and the dehydration process, the content of sugar present in the product is significantly higher than in traditional cane molasses. Classification under heading 1703 is therefore excluded.The product is used in animal feeding and has lost the essential characteristics of the original material during the production process (see Note 1 to Chapter 23).The product is therefore to be classified under heading 2309 as a preparation of a kind used in animal feeding.