Commission Regulation (EC) No 1380/2002 of 29 July 2002 concerning the classification of certain goods in the Combined Nomenclature
Date: 2002-07-29
Institutions: European Commission
Subjects: Combined Nomenclature, beverage, foodstuff

L 200/12

EN

Official Journal of the European Communities

30.7.2002

COMMISSION REGULATION (EC) No 1380/2002

of 29 July 2002

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 969/2002 (2), and in particular Article 9
thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi-
cation of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid 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 appli-
cation 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 set out in the Annex to this
Regulation should be classified under the CN codes
indicated in column 2, by virtue of the reasons set out in
column 3.

(4)

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 is not in accordance with the provisions
of this Regulation, can continue to be invoked by the
holder, under the provisions of Article 12(6) of Council
Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code (3), as last
amended by Regulation (EC) No 2700/2000 of
the
European Parliament and of the Council (4), for a period
of three months.

(5)

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

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the
Annex are classified within the Combined Nomenclature under
the CN codes indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of
Member States which is not in accordance with 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 twentieth day
following that of 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, 29 July 2002.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 149, 7.6.2002, p. 20.

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

30.7.2002

EN

Official Journal of the European Communities

L 200/13

ANNEX

Classification
CN code

(2)

2106 90 92

Description of the goods

(1)

1. Liquid product consisting of lemon juice, added
citric acid (7,6 % by total weight) and preserva-
tives, put up for retail sale in a plastic bottle
(e.g., 100 ml) with a nozzle. That nozzle holds
lemon essential oils. The product is used to
impart a tart taste to foods or beverages.

2. Oily spreadable paste with the

following

2106 90 98

composition (percentage by weight):

— water
— tomato puree
— cheese
— salami
— tomato powder
— butter
— yogurt
— garlic preparation
— sweet whey powder
— cooking salt
— capers
— olive oil

23,3
17,7
15,4
11,3
9,6
6,0
3,6
2,8
2,4
2,3
1,3
1,2

and small quantities of emulsifying salts, sugar,
pepper, oregano, parsley,
lecithin
and potassium sorbate.

flavouring,

The preparation is an intermediate product
used in the food industry.

3. Saturated solution of essential oils in ethyl
alcohol (60 % by volume) containing approxi-
mately 3 grams of orange essential oils per
in the food
litre, used as a raw material
industry (e.g., bakers' wares, chocolate).

3302 10 90

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 2106, 2106 90 and 2106 90 92.

The product cannot be classified under heading
2009 since, due to the addition of citric acid, it
has lost its original character of a fruit juice (see
the Harmonised System Explanatory Note to
heading 2009, Item (4)). Taking into account its
composition, it cannot be considered as a mixed
condiment or a mixed seasoning of heading 2103
(see the Harmonised System Explanatory Note to
heading 2103)

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 2106, 2106 90 and 2106 90 98.

The product cannot be regarded as a sauce or
mixed condiment of heading 2103 because it is an
intermediate product which is not added to a food
as it cooks or as it is served. Nor is it, within the
meaning of heading 2103, considered to be a
preparation used to flavour certain dishes (see the
Harmonised System Explanatory Note to heading
2103, Part (A)).

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature, Note 2 to Chapter 33
and by the wording of CN codes 3302, 3302 10
and 3302 10 90.

Given the high content of essential oils,
the
product cannot be consumed as a beverage. Nor is
it intended for the manufacture of beverages, for
example, simply by dilution with water (see also
the Harmonised System Explanatory Note to
heading 3302)