
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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
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, 19 February 2018.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs Union
ANNEX

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

1. 

— lavender oil,
— peppermint oil,
— citronellal,
— sodium benzoate,
— a polymer (Ethylene-Vinyl Acetate (EVA) or Low Density Polyethylene (LDPE)).

The product is used as raw material for the incorporation of the essential oils during the plastic transformation process. The purpose is to prevent certain animals biting and damaging finished plastic products.
 3302 90 90 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 33 and by the wording of CN codes 3302, 3302 90 and 3302 90 90.Classification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the essential oils.The essential oils are the main component and give the product its essential character (i.e. having repelling properties against rodents, termites and other animals).The product is therefore to be classified under CN code 3302 90 90 as other mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as raw materials in industry.

2. 

— permethrin (ISO),
— thymol oil,
— eugenol oil,
— citral oil,
— denatonium benzoate,
— benzoic acid derivatives,
— lidocaine (INN),
— a polymer (Ethylene-Vinyl Acetate (EVA) or Low Density Polyethylene (LDPE)).

The product is used as raw material for the incorporation of the insecticide during the plastic transformation process. The purpose is to prevent termites biting and damaging finished plastic products.
 3808 91 10 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3808, 3808 91 and 3808 91 10.Classification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the insecticide.Classification under heading 3302 is excluded because there are only traces of essential oils (thymol, eugenol and citral) in the product. Therefore they are not contributing significantly to the essential character of the product. The insecticide (permethrin (ISO)) is the main component and gives the product its essential character (i.e. to act against termites).The product is therefore to be classified under CN code 3808 91 10 as insecticides based on pyrethroids.