Commission Regulation (EC) No 306/2001 of 12 February 2001 concerning the classification of certain goods in the Combined Nomenclature
Date: 2001-02-12
Institutions: European Commission
Subjects: Combined Nomenclature, foodstuff

15.2.2001

EN

Official Journal of the European Communities

L 44/25

COMMISSION REGULATION (EC) No 306/2001

of 12 February 2001

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

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), as last amended by Regulation
(EC) No 2559/2000 (2), and in particular Article 9 thereof,

Whereas:

this Regulation, can continue to be invoked, under the
provisions in Article 12(6) of Council Regulation (EEC)
No 2913/92 of 12 October 1992 establishing the
Community Customs Code (3), as last amended by Euro-
pean Parliament and Council Regulation (EC) No 2700/
2000 (4), for a period of three months by the holder.

(5)

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

(1)

(2)

(3)

(4)

In order to ensure uniform application of the Combined
Nomenclature annexed to the said Regulation,
is
necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

it

Regulation (EEC) No 2658/87 has set down the general
rules for the interpretation of the Combined Nomencla-
ture. Those rules also apply 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 Community provisions, with a view to the
application of tariff and other measures relating to trade
in goods.

Pursuant to the said general rules, the goods described in
column 1 of the table annexed to the present Regulation
must be classified under the CN codes indicated in
column 2, by virtue of the reasons set out in column 3.

It is appropriate that binding tariff information issued by
the customs authorities of Member States in respect of
the classification of goods in the Combined Nomencla-
ture and which does not conform to the provisions of

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the annexed table are
classified within the Combined Nomenclature under the CN
codes indicated in column 2 of the said table.

Article 2

Binding tariff information issued by the customs authorities of
Member States which does not conform to the provisions of
this Regulation can continue to be invoked under the provi-
sions of Article 12(6) of Regulation (EEC) No 2913/92 for a
period of three months.

Article 3

This Regulation shall enter
into force on the 20th 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, 12 February 2001.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 293, 22.11.2000, p. 1.

(3) OJ L 302, 19.10.1992, p. 1.
(4) OJ L 311, 12.12.2000, p. 17.

L 44/26

EN

Official Journal of the European Communities

15.2.2001

Description of goods

(1)

1. Mushrooms (genus Agaricus) fully cooked (irre-
versible inhibition of the polyphenol oxydase
activity), preserved in brine (15 to 25 % by
weight of salt) with added vinegar or acetic acid
with a free, volatile acid content of 0,5 % by
weight or more, expressed as acetic acid

ANNEX

Classification
(CN code)

(2)

2003 10 30

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature, Additional Note 1 to
Chapter 20 and by the wording of CN codes
2003, 2003 10 and 2003 10 30

the product

The product, being fully cooked, cannot be classi-
fied in Chapter 7. Because of the salt content
exceeding 2,5 % by weight,
is
excluded from CN code 2001 90 50 by virtue of
Additional Note 1 to Chapter 20. Furthermore, the
regarded as provisionally
product
preserved mushrooms of CN code 2003 10 20
because of the high salt content, the acetic acid
and the cooking process involved which renders
the product suitable for long-term storage

cannot be

2. A product known as ‘lemon tea’, in powdered
form,
tea, with the
following composition (percentage by weight):

for the preparation of

2101 20 92

— sugar:
— tea extract:

90,1
2,5

and small quantities of malto-dextrin, citric
acid, lemon flavouring and an anti-caking agent

The product is intended to be consumed as a
bevarage after mixing with water

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature, and by the wording of
CN codes 2101, 2101 20 and 2101 20 92

The product is considered to be a preparation
based on tea extract with added sugar in accord-
ance with the HS Explanatory Note to heading
2101, first paragraph, point 3

3. Liquid product for the preparation of tea with
composition

analytical

the
following
(percentage by weight):

— sugar:

(94 % calculated on dry matter)

— water:
— tea extract:
— trisodium citrate:

58,1

38,8
2,2
0,9

The product is intended to be consumed as a
beverage after mixing with water

2101 20 92

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature, and by the wording of
CN codes 2101, 2101 20 and 2101 20 92

The product is considered to be a preparation
based on tea extract with added sugar in accord-
ance with the HS Explanatory Note to heading
2101, first paragraph, point 3

4. A liquid fermented product with the following
analytical composition (percentage by weight):

2202 90 91

— water:
— sucrose:
— lactose:
— protein:
— lactic acid:
— dextrose:
— total fat:

81
15

1,5
1,2
0,6
0,4
0,1

and small quantities of flavourings

The product, put up in a 65-ml bottle, is used
directly as a beverage

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature, Note 1 to Chapter 4
and by the wording of CN codes 2202, 2202 90
and 2202 90 91

the low amounts of natural milk
Because of
constituents and the high water content,
the
product can not be regarded as a product of
Chapter 4. Being directly consumable
a
beverage, the product is covered by heading 2202

as