# L_2012141EN.01000501.xml

| 31.5.2012 | EN | Official Journal of the European Union | L 141/5 |
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31.5.2012

EN

Official Journal of the European Union

L 141/5

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COMMISSION IMPLEMENTING REGULATION (EU) No 455/2012

of 22 May 2012

concerning the classification of certain goods in the Combined Nomenclature

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1)(a) thereof,

Whereas:

| (1) | In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation. |
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(1)

In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

| (2) | Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods. |
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(2)

Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

| (3) | Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table. |
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(3)

Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

| (4) | It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (2). |
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(4)

It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (2).

| (5) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
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(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

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, 22 May 2012.

For the Commission, On behalf of the President,

Algirdas ŠEMETA

Member of the Commission

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(1)  
  OJ L 256, 7.9.1987, p. 1.

1

(2)  
  OJ L 302, 19.10.1992, p. 1.

2

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ANNEX

| Description of the goods | Classification
  (CN code) | Reasons |
| --- | --- | --- |
| (1) | (2) | (3) |
| A product with the following composition (% by weight):







  — | part skimmed mozzarella cheese | 45 |
| — | coating | 55
  consisting of:







  — | flour (wheat and rice) | 25-30 |
| — | water | 20-25 |
| — | whole dried egg | < 2 |
| — | medium fat hard cheese | < 2 |
| — | salt | < 2 |
| — | spices/flavourings | < 2 |
| — | inulin | < 2 |
| — | thickener (E 464) | < 2 |
| — | oat fibres | < 2 |
| — | sunflower oil | < 2 |

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

A product with the following composition (% by weight):

—

part skimmed mozzarella cheese

45

—

coating

55

consisting of:

—

flour (wheat and rice)

25-30

—

water

20-25

—

whole dried egg

< 2

—

medium fat hard cheese

< 2

—

salt

< 2

—

spices/flavourings

< 2

—

inulin

< 2

—

thickener (E 464)

< 2

—

oat fibres

< 2

—

sunflower oil

< 2

The product consists of a block or strips of cheese which are coated in several steps, before being packed and frozen. It contains herbs and spices and has not been cooked or pre-baked.

The product is presented in a frozen state, generally sealed in plastic bags and/or cardboard cartons. Prior to consumption it is deep fried in oil and is to be consumed as a hot snack.

2106 90 98

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 98 .

The product is predominated by the coating which represents more than 50 % by weight. Therefore classification under Chapter 04 is excluded as the product does not any longer retain the character of cheese.

The product is therefore to be classified under CN code 2106 90 98 as a food preparation not elsewhere specified or included.

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