****

( 1 ) OJ NO L 14 , 21 . 1 . 1969 , P . 1 .

( 2 ) OJ NO L 40 , 11 . 2 . 1977 , P . 1 .

( 3 ) OJ NO L 172 , 22 . 7 . 1968 , P . 1 .

( 4 ) OJ NO L 215 , 4 . 8 . 1978 , P . 1 .

COMMISSION REGULATION ( EEC ) NO 2622/78

OF 9 NOVEMBER 1978

ON THE CLASSIFICATION OF GOODS FALLING WITHIN SUBHEADING 02.01 A II B ) 4 BB ) 33 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 280/77 ( 2 ), AND IN PARTICULAR ARTICLE 3 THEREOF ,

WHEREAS IN ORDER TO ENSURE UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , PROVISIONS MUST BE LAID DOWN CONCERNING THE TARIFF CLASSIFICATION OF THE PIECE OF BEEF KNOWN AS ' THICK SKIRT ' , FORMED BY THE MUSCULAR PILLARS OF THE DIAPHRAGM , IN THE FROZEN STATE ;

WHEREAS SUBHEADING 02.01 A II B ) OF THE COMMON CUSTOMS TARIFF ANNEXED TO COUNCIL REGULATION ( EEC ) NO 950/68 ( 3 ), AS LAST AMENDED BY REGULATION ( EEC ) NO 1861/78 ( 4 ), REFERS TO ' MEAT OF BOVINE ANIMALS , FROZEN ' ;

WHEREAS FOR THE DISTINCTION BETWEEN ' MEAT ' FOR THE PURPOSE OF SUBHEADING 02.01 A AND ' OFFALS ' FOR THE PURPOSES OF SUBHEADING 02.01 B IT IS NECESSARY IN THE ABSENCE OF LEGAL DEFINITIONS OF THE TERMS ' MEAT ' AND ' OFFALS ' TO REFER IN PARTICULAR TO THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE ( CHAPTER 2 ' GENERAL ' ) WHICH INDICATE THAT THE PRINCIPAL OFFALS CONSIST OF THE FOLLOWING : HEAD , FEET , TAIL , UDDER , SKIN AND CERTAIN INTERNAL ORGANS SUCH AS THE HEART , LIVER , TONGUE , KIDNEYS , LUNGS , BRAINS , SWEETBREADS , PANCREAS , ETC ;

WHEREAS BECAUSE OF ITS NATURE THE ' THICK SKIRT ' IS NOT COMPARABLE WITH THESE OFFALS ; WHEREAS THE QUALITY OR COMMERCIAL VALUE OF THIS PRODUCT IS NOT BE TAKEN INTO CONSIDERATION ; WHEREAS THIS ' THICK SKIRT ' IS THEREFORE TO BE CLASSIFIED IN SUBHEADING 02.01 A II AS MEAT OF BOVINE ANIMALS ;

WHEREAS WITHIN SUBHEADING 02.01 A II , SUBHEADING 02.01 A II B ) 4 BB ) 33 MUST BE CHOSEN FOR THE PRODUCT IN QUESTION ;

WHEREAS THE PROVISIONS 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

THE PIECES OF BEEF KNOWN AS ' THICK SKIRT ' , FORMED BY THE MUSCULAR PILLARS OF THE DIAPHRAGM , IN THE FROZEN STATE , SHALL BE CLASSIFIED IN THE FOLLOWING SUBHEADING OF THE COMMON CUSTOMS TARIFF :

02.01 MEAT AND EDIBLE OFFALS OF THE ANIMALS FALLING WITHIN HEADING NO 01.01 , 01.02 , 01.03 OR 01.04 , FRESH , CHILLED OR FROZEN :

A . MEAT :

II . OF BOVINE ANIMALS :

B ) FROZEN :

4 . OTHER :

BB ) BONED OR BONELESS :

33 . OTHER

ARTICLE 2

THIS REGULATION SHALL ENTER 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 , 9 NOVEMBER 1978 .

FOR THE COMMISSION

ETIENNE DAVIGNON

MEMBER OF THE COMMISSION