Commission Regulation (EC) No 218/2003 of 4 February 2003 concerning the classification of certain goods in the Combined Nomenclature
Date: 2003-02-04
Institutions: European Commission
Subjects: Combined Nomenclature, frozen product, prepared foodstuff

5.2.2003

EN

Official Journal of the European Union

L 29/5

COMMISSION REGULATION (EC) No 218/2003

of 4 February 2003

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 2176/2002 (2), and in particular Article 9
thereof,

Whereas:

(1)

(2)

(3)

(4)

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 Regu-
lation should be classified under the CN code 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
Combined
goods
the

classification

the

of

in

Nomenclature 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 code 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

into force on the 20th day
This Regulation shall enter
following that of its publication in the Official Journal of the
European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 4 February 2003.

For the Commission

Pascal LAMY

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 331, 7.12.2002, p. 3.

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

L 29/6

EN

Official Journal of the European Union

5.2.2003

ANNEX

Classification
CN code

2

1905 90 90

Description of the goods

1

Frozen, translucent sheets of dough (e.g., 20 x 20
cm), made from wheat flour, water, vegetable oil
and salt and having undergone a heat treatment
at 90 °C for 15 seconds. The product contains
52,5 % by weight starch/glucose and less than
4 % by weight sugar.

These sheets are used directly, after thawing, for
the preparation of spring rolls, which are then
further cooked before consumption.

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 1905, 1905 90 and 1905 90 90.

Because of the heat treatment the starch is predo-
is
minantly gelatinised. Therefore,
considered as partially cooked and, hence,
it is
excluded from heading 1901 (see the Harmo-
nised System Explanatory Note to heading 1901,
Part (II) exclusion (e)).

the product