
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 3 months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following 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, 12 March 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)
The product has the following composition (% by weight):— ethyl alcohol70— gasoline30The product is transported in bulk. 2207 20 00 Classification is determined by the General Rules 1, 3(a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2207 and 2207 20 00. By application of General Rule 3(a), heading 2207 provides a more specific description in comparison to heading 3824 which provides a more general description. Therefore, classification under heading 3824 is excluded.The product is a simple mixture of ethyl alcohol and gasoline. The percentage level of gasoline in the product renders it unfit for human consumption but does not prevent the use of the product for industrial purposes (see also the HS Explanatory Notes to heading 2207, fourth paragraph).The product is therefore to be classified under CN code 2207 20 00 as a denatured ethyl alcohol.