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COMMISSION REGULATION (EEC) No 1668/85

of 18 June 1985

classifying goods in subheading 24.02 C of the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN

COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for uniform application of the nomenclature of the Common Customs Tariff (1), as last amended by Regulation (EEC) No 2055/84 (2), and in particular Article 3 thereof,

Whereas, in order to ensure that the Common Customs Tariff Nomenclature is applied uniformly, measures must be taken concerning the classification of cut cigarette rag which is the finished mixture of tobacco for the manufacture of cigarettes;

Whereas subheading 24.02 C of the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (3), as last amended by Regulation (EEC) No 3400/84 (4), relates in particular to smoking tobacco;

Whereas the product in question can be smoked without further industrial processing and, as such, has the characteristics of smoking tobacco of subheading 24.02 C;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature,

HAS ADOPTED THIS REGULATION:

Article 1

Cut cigarette rag which is the finished mixture of tobacco for the manufacture of cigarettes shall be classified in the Common Customs Tariff in subheading:

24.02 Manufactured tobacco; tobacco extracts and essences:

C. Smoking tobacco.

Article 2

This Regulation shall enter into force on the 21st day following its publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 18 June 1985.

For the Commission

COCKFIELD

Vice-President

(1) OJ No L 14, 21. 1. 1969, p. 1.

(2) OJ No L 191, 16. 7. 1984, p. 1.

(3) OJ No L 171, 22. 7. 1968, p. 1.

(4) OJ No L 320, 10. 12. 1984, p. 1.