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( 1 ) OJ N L 14 , 21 . 1 . 1969 , P . 1 .

REGULATION ( EEC ) N 495/69 OF THE COMMISSION

OF 18 MARCH 1969

ON THE CLASSIFICATION OF GOODS UNDER SUB-HEADINGS N S 18.06 D II ( C ) AND 21.07 F VII 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 ) N 97/69 ( 1 ) OF 16 JANUARY 1969 ON MEASURES TO BE TAKEN FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , AND IN PARTICULAR ARTICLE 3 THEREOF ;

WHEREAS PROVISION MUST BE MADE TO ENSURE UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF WITH A VIEW TO THE CLASSIFICATION OF PRODUCTS HAVING A RELATIVELY HIGH FAT CONTENT IN WHICH MILKFATS REPRESENT 45 % OR MORE BUT LESS THAN 65 % OF THE TOTAL WEIGHT OF THOSE PRODUCTS WHICH CONTAIN IN PARTICULAR SUGAR , AN EMULSIFIER AND WATER , WHICH MAY HAVE BEEN AERATED , AND WHICH PRESENT THE APPEARANCE OF ICE CREAM ; WHEREAS SUCH PRODUCTS SOMETIMES CONTAIN COCOA AND ARE PRESENTED CHILLED OR FROZEN ;

WHEREAS THE PRODUCTS IN QUESTION ARE FOOD PREPARATIONS AND MUST CONSEQUENTLY BE CLASSIFIED UNDER HEADING N 18.06 IF THEY CONTAIN COCOA OR UNDER HEADING N 21.07 IF THEY DO NOT CONTAIN COCOA ;

WHEREAS , UNDER THOSE HEADINGS , SUB-HEADINGS N S 18.06 B AND 21.07 C WORDED " EDIBLE ICE CREAM " COVER ONLY ICES EDIBLE IN THE UNALTERED STATE ; WHEREAS ICES AS COMMONLY SOLD IN THE TRADE DO NOT ALWAYS CONTAIN MILKFATS ; WHEREAS WHEN THEY DO CONTAIN MILKFATS THE FAT CONTENT DOES NOT USUALLY EXCEED 15 % BY WEIGHT ; WHEREAS THEIR BASIC CHARACTERISTIC IS THAT THEY MELT WHEN THE AMBIENT TEMPERATURE IS ABOUT 0 C ;

WHEREAS THE PRODUCTS IN QUESTION CANNOT BE EATEN DIRECTLY AS ICE CREAM , OWING IN PARTICULAR TO THEIR HIGH FAT CONTENT , AND WHEREAS THEY DO NOT MELT WHEN THE AMBIENT TEMPERATURE IS ABOUT 0 C ; WHEREAS , CONSEQUENTLY , THEY ARE EXCLUDED FROM SUB-HEADINGS N S 18.06 B AND 21.07 C AND WHEREAS , BECAUSE OF THEIR COMPOSITION AND NATURE , THEY FALL WITHIN SUB-HEADING N 18.06 D II ( C ) IF THEY CONTAIN COCOA AND SUB-HEADING N 21.07 F VII IF THEY DO NOT CONTAIN COCOA ;

WHEREAS THE PROVISIONS OF THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMITTEE ON THE COMMON CUSTOMS TARIFF NOMENCLATURE ;

HAS ADOPTED THIS REGULATION :

ARTICLE 1

PRODUCTS HAVING A RELATIVELY HIGH FAT CONTENT BY WEIGHT IN WHICH MILKFATS REPRESENT 45 % OR MORE BUT LESS THAN 65 % OF THE TOTAL WEIGHT OF SUCH PRODUCTS , WHICH IN ADDITION TO COCOA CONTAIN IN PARTICULAR SUGAR , AN EMULSIFIER AND WATER , WHETHER OR NOT AERATED AND PRESENTED CHILLED OR FROZEN , SHALL FALL WITHIN THE FOLLOWING SUB-HEADING OF THE COMMON CUSTOMS TARIFF :

N 18.06 D II ( C )

CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA , OTHER , CONTAINING 26 % OR MORE BY WEIGHT OF MILKFATS .

ARTICLE 2

PRODUCTS HAVING A RELATIVELY HIGH FAT CONTENT BY WEIGHT IN WHICH MILKFATS REPRESENT 45 % OR MORE BUT LESS THAN 65 % OF THE TOTAL WEIGHT OF SUCH PRODUCTS , WHICH CONTAIN IN PARTICULAR SUGAR , AN EMULSIFIER AND WATER , WHETHER OR NOT AERATED AND PRESENTED CHILLED OR FROZEN , SHALL FALL WITHIN THE FOLLOWING SUB-HEADING OF THE COMMON CUSTOMS TARIFF :

N 21.07 F VII

FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED , OTHER , CONTAINING 45 % OR MORE BUT LESS THAN 65 % BY WEIGHT OF MILKFATS .

ARTICLE 3

THIS REGULATION SHALL ENTER INTO FORCE ON THE THIRD 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 MARCH 1969 .

FOR THE COMMISSION

THE PRESIDENT

JEAN REY