
Article 1 
The position to be taken, on behalf of the Union, in the 66th session of the Harmonized System Committee of the World Customs Organization on the approval of Explanatory Notes, Classification Opinions or other advice on the interpretation of the Harmonized System and of recommendations to secure uniformity in the interpretation of the Harmonized System under the HS Convention, is set out in the Annex.
Article 2 
Minor technical changes to the position referred to in Article 1 may be agreed upon by the representatives of the Union without further decision of the Council.
Article 3 
This Decision shall enter into force on the date of its adoption.
Done at Brussels, 25 September 2020.
For the Council
The President
M. ROTH
ANNEX
IV.  (1) 

((a)) Annexes A/1 and C/1 – Classification of new INN products (List 120). The Union shall approve the 125 classifications (HS 2017 Edition) and the three consequential reclassifications (HS 2022 Edition) recommended by the Scientific Sub‐Committee.
((b)) Annexes A/2 and C/2 – Classification of new INN products (List 121). The Union shall approve the 143 classifications (HS 2017 Edition) and the 15 consequential reclassifications (HS 2022 Edition) recommended by the Scientific Sub‐Committee.
((c)) Annexes A/3 and C/3 – Possible reclassification of certain INN products consequential upon the Article 16 Recommendation of 23 June 2019. The Union shall approve the consequential (HS 2022 Edition) reclassifications of the 143 INN products agreed to by the Scientific Sub‐Committee.
((d)) Annexes B/1 and C/6 – Decisions taken by the HS Committee at its 63rd and 64th Sessions and the WCO Council at its 133rd/134th Sessions, affecting the work of the Scientific Sub-Committee. The Union shall approve the reclassifications of ‘zilucoplan’ and ‘etryptamine’ agreed by the Scientific Sub‐Committee, in subheadings 2933 79 and 2939 80, respectively.

The Union shall agree to all proposed classifications as they are in line with the current classification policy in the Union.
 (2) 
The Union shall agree to the proposal to amend the HSEN to Chapter 29, in line with the advice of the Scientific Sub‐Committee.

V.  (1) 

((a)) Annexes D/6 and G/11 – Possible amendment to the Explanatory Note to heading 85.24 (HS 2022)
((b)) Annexes D/7 and G/12 – Possible amendments to the HS 2022 Explanatory Notes in respect of 3D printers
((c)) Annexes E/14 and G/19 – Amendment to the Explanatory Notes to heading 70.19 in respect of glass fibres (HS 2022)
((d)) Annexes E/1 to E/6, E/8 to E/13, E/15 to E/18, E/20, E/23 and G/1 to G/6, G/8, G/13 to G/18, G/21, G/22, G/24, G/27 – Possible amendment to the Explanatory Note to Sections I, II, III, IV, V, VI, VII, VIII, IX, X, XI, XII, XIII, XIV, XV, XVI, XVII, XVIII, XX and XXI.
((e)) Annexes E/23 and G/27 – Amendments to the Explanatory Notes to Chapter 97 in respect of certain cultural articles (HS 2022)
((f)) Annexes E/24 and G/28 – Amendments to the Explanatory Notes (GIRs)

The Union shall agree to all proposed amendments in the documents as they reflect the current classification policy in the Union.
 (2) 
The Union would classify product 1 in subheading 8 543,7 in the HS2017 and in subheading 8 543,4 in the HS2022. Product 2 shall be classified in heading 24.04 in the HS2022 using GIR 3(b), based on the essential character conferred by the e‐liquid.
 (3) 
The Union shall express the need for additional information on the products to determine classification.

The Union shall not agree with the proposal for amending the HSEN, pending clarification and guidance on how to differentiate between the new subheadings under heading 97.05.
 (4) 
The Union would classify the products in Chapter 39 according to the constituent material, in line with the ruling of the Court of Justice of the European Union in Case C‐276/00. Additional information is needed to classify the products at subheading level. The proposed amendment to the HSEN shall not be supported, as the current practice in the Union is not to classify printer cartridges as parts of printers.
 (5) 
The Union would classify the product in heading 84.85 (option II).

VI. 
Subject to some editorial suggestions, the Union shall adopt the text presented in Annexes A to T with the following remarks:


((1)) Amendment to the Compendium of Classification Opinions to reflect the decision to classify a product in heading 18.06 (subheading 1 806,32)
The Union shall suggest to delete the list of ingredients, not necessary for classification purposes.
((2)) Amendment to the Compendium of Classification Opinions to reflect the decision to classify two kinds of tobacco stems (‘Cut rolled expanded stem tobacco (CRES)’ and ‘Expanded tobacco stems (ETS)’) in heading 24.03 (subheading 2 403,99)
The Union shall insist to keep the text ‘cannot be smoked directly’ as it was the decisive criterion for classification.
((3)) Amendment to the Compendium of Classification Opinions to reflect the decision to classify Solid Oxide Fuel Cells (SOFC) in heading 85.01 (subheading 8 501,62)
The Union shall suggest using the product description from the boxed text of the initial working document (doc. NC2655E1b).

VII.  (1) 
The Union would classify the products as beverages in heading 22.02, in line with the ruling of the Court of Justice of the European Union in Case C‐114/80 and Classification Opinions 2202.99/2‐4.
 (2) 
The Union would classify the product in subheading 9 102,12 as a wrist‐watch, in line with the CNEN for heading 91.02.
 (3) 
The Union would classify the product in heading 84.19, as it is a specific heading for sterilisers. The change in temperature takes place and has an important effect on the sterilising process. The apparatus does not fulfil any mechanical functions.
 (4) 
The Union would classify the products in heading 84.86 because they are identifiable machines used solely or principally for the manufacture of semiconductor devices.

VIII.  (1) 
The Union shall support possible transfers from both headings 02.10 and 04.10 for product 1. Product 2 could be transferred either from heading 04.10 or Chapter 16. Product 3 could be transferred from Chapter 16. Product 4 could be transferred either from Chapter 16 or 21.
 (2) 
The Union shall support the creation of a subheading Explanatory Note to subheading 2 711,19.
 (3) 
The Union shall support keeping the status quo and current classification practices.
 (4) 
The Union would prefer to wait for a definitive decision on the classification in point VII.2 before advancing with amending the HSEN.
 (5) 
The Union shall support the amendment of the HSEN as it clarifies the classification of the new type of vehicles.
 (6) 
The Union would classify the product in subheading 8 703,4, as the electric motor is designed to give the vehicle a boost by supporting the engine operation.
 (7) 
The Union would classify the product in heading 34.04, as the laboratory analysis confirmed that the product had a waxy character.
 (8) 
The Union shall remain flexible to any additional editorial comments on the original EU proposal.
 (9) 
The Union shall remain flexible to any additional editorial comments on the original EU proposal.
 (10) 
The Union would classify the product in heading 33.01. This product is a lavender essential oil containing monoterpene alcohols, thus it is not deterpenated and it is covered by heading 33.01. It is obtained by steam distillation process thus compliant with the HSEN to heading 33.01.
 (11) 
The Union would classify the products in heading 84.79. Due to their technical characteristics, they are not of the kind commonly used for domestic purposes and considering Note 4 (a) to Chapter 85 they should be classified in heading 84.79.
 (12) 
The Union would classify the product in heading 84.28 based on Regulation (EC) No 738/2000 for a similar product.
 (13) 
The Union shall request additional information on all four products concerned to determine classification.

Product 1: protein contents. If very high (over 85 %), heading 35.04 could be considered. Based on current information, the product could be classified in subheading 2 106,1 in line with Classification opinion 2106.90/5.

Product 2: the Union would classify it in heading 22.02 if directly drinkable, or heading 21.06 if to be diluted before drinking.

Product 3: the Union would classify it in subheading 2 101,2, however, additional information about the caffeine content would be helpful.

Product 4: the product description is confusing, as it is not clear what the main ingredient is. If containing cocoa, it could be classified in heading 18.06, if not 19.05.
 (14) 
The Union shall note that the machine having many functions makes classification difficult to determine, and that it could be classified both in headings 84.30 and 84.32, thus in heading 84.32, using GIR 3(c).
 (15) 
The Union shall share the WCO Secretariat’s advice, and classify both products in subheading 4 011,2.
 (16) 
Based on the ruling of the Court of Justice of the European Union in Case C‐144/15, the Union would classify the product in heading 23.09.
 (17) 
The Union would classify the product in heading 94.05, as it has a multi‐use function and is not equipped with any drawing instruments.
 (18) 
The Union would classify the product in heading 85.04, as suggested by the WCO Secretariat.
 (19) 
The Union shall refrain to participate to discussions as the classification opinion from which this amendment stems cannot be applied in the Union due to the ruling of the Court of Justice of the European Union in Case C‐330/13. It would be better to think about amending the HS in the future, and rearranging Note 2 to Chapter 27.
 (20) 
The Union shall agree to the proposed amendment to use the French‐language term ‘onduleur’ as in other parts of the HS Nomenclature.

IX.  (1) 
The Union would classify the products in heading 39.26 due to the larger size of the containers, not for domestic use. The Union notes that the product description should include the capacity of the containers in litres.
 (2) 
The Union shall request more information concerning the contents of the products (water or juice, oily substances, other ingredients in addition to vitamins, dosage).
 (3) 
The Union shall propose to send the matter to the Scientific Sub‐Committee, requesting information on (i) whether the products have enough active ingredients to give a therapeutic or prophylactic effect; and (ii) the minimum amount of CBD as active ingredient in any product to have a therapeutic or prophylactic effect.
 (4) 
The Union could classify the product in Chapter 3, but more information is needed concerning if the flavour, texture of product were those of dried or fresh fish.
 (5) 
The Union would classify the products in heading 84.02 as proposed by the WCO Secretariat, in line with the heading text and HSEN to heading 84.02.
 (6) 
The Union would classify the product in heading 23.04, similar to the product of Classification Opinion 2304.00/1.
 (7) 
The Union would classify the product in subheading 7 321,12., as ethanol fuel is in liquid form at room temperature and fits therefore with the subheading text.
 (8) 
The Union shall request additional information: whether the product could function and how with an USB device, or whether it can be used only via touch screen.

XI.  (1) 
The Union has requested a Classification Opinion.
 (2) 
The Union would classify the product in subheading 8 502,13.
 (3) 
In line with Commission Regulation (EC) No 957/2006, Commission Implementing Regulations (EU) No 1201/2011 and No 1202/2011, and considering Note 2 (b) to Section XVI, the Union would classify the product in subheading 8 529,9.
 (4) 
As the products are not anymore on the market, the Union shall support the deletion of those Classification Opinions.
 (5) 
The Union has requested a Classification Opinion.
