Commission Regulation (EC) No 1694/2001 of 24 August 2001 concerning the classification of certain goods in the Combined Nomenclature
Date: 2001-08-24
Institutions: European Commission
Subjects: Combined Nomenclature, fruit vegetable, non-alcoholic beverage, vegetable product

25.8.2001

EN

Official Journal of the European Communities

L 229/3

COMMISSION REGULATION (EC) No 1694/2001

of 24 August 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 Commission
Regulation (EC) No 1230/2001 (2), and in particular Article 9
thereof,

Whereas:

ture and which does not conform to the provisions of
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
accordance with the opinion of
the Customs Code
Committee,

(1)

(2)

(3)

(4)

In order to ensure uniform application of the Combined
is
Nomenclature annexed to the said Regulation,
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.

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

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-

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, 24 August 2001.

For the Commission

Franz FISCHLER

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 168, 23.6.2001, p. 6.

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

L 229/4

EN

Official Journal of the European Communities

25.8.2001

Description of the goods

(1)

1. Preparation consisting of pulped tomatoes and
skins and

tomatoe juice, containing seeds,
fibrous material of tomatoes

The preparation, which has a dry matter
content of 7 % by weight, is obtained by the
crushing and extruding of tomatoes followed
by heat sterilisation. It is put up in hermetically
sealed tins with a net content of 2 500 g

2. Preparation used as a base for the manufacture
of non-alcoholic beverages and consisting of
the
by
substances
weight):

(percentage

following

— anhydrous phosphoric acid:
— sulphite ammonia caramel

(E 150d):
— caffeine:

and water

40

30
10

ANNEX

Classification
CN code

(2)

2002 90 11

3824 90 95

Reasons

(3)

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 2002, 2002 90 and 2002 90 11

Since the tomatoes of this preparation are neither
whole nor in pieces, CN code 2002 10 is not
applicable

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 3824, 3824 90 and 3824 90 95

The caramel present
in the preparation is a
colouring caramel with a very low residual sugar
content and is not edible as such. Taking into
account the very low residual sugar content, it has
no nutritive value within the meaning of Note 1(b)
to Chapter 38 nor is it, for the purposes of Note
1(b) to Chapter 38, considered to be a foodstuff
(see the Harmonised System Explanatory Note to
Chapter 38, General)

Since this preparation contains neither ingredients
with nutritive value nor foodstuffs, it cannot be
regarded as a food preparation of heading No
2106 (see Note 1(b)
to Chapter 38 and the
Harmonised System Explanatory Note to heading
No 2106, part (B))

It cannot be considered to be, within the meaning
of Note 3 to Chapter 32, a preparation base on
colouring matter of heading 3203