Opinion of the Advocate General — ECLI:EU:C:2000:306
Date: 2000-06-08
Language of the case: Portuguese
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Portugal

Summary of the Judgment 
Common Customs Tariff— Tariff headings — Product made by adding rennet to 
skimmed milk and made up of 54% water, 0.9% fat, 5.7% phosphorous and 2% salt and 
casein — Classification under tariff subheading 0406 90 11 of the Combined Nomen­
clature 
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SUMMARY — CASE C-42/99 
The Combined Nomenclature is to be 
interpreted as meaning that a product made 
by adding rennet to skimmed milk and 
made up of 54% water, 0.9% fat, 5.7% 
phosphorous and 2% salt and casein must 
be classified under tariff subheading 
0406 90 11 'Other cheese: — For proces­
sing'. 
The explanatory notes to the Combined 
Nomenclature, as regards tariff subhead­
ings 3501 10 10 to 3501 10 90, whose 
content is compatible with the provisions 
of that nomenclature and does not alter 
their scope, provide that caseins are classi­
fied under those subheadings when they 
contain 15% or less by weight of water. 
Otherwise, they are classified under head­
ing 0406. Since the product does not 
appear to fall under any other subheading 
in particular and it is intended for proces­
sing, subheading 0406 90 11 'Other 
cheese: — For processing' seems to be the 
most appropriate classification. 
(see paras 17, 19 to 24 
and operative part) 
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