Commission Regulation (EC) No 627/2003 of 4 April 2003 concerning the classification of certain goods in the Combined Nomenclature
Date: 2003-04-04
Institutions: European Commission
Subjects: Combined Nomenclature, container, foodstuff, tropical fruit

L 90/34

EN

Official Journal of the European Union

8.4.2003

COMMISSION REGULATION (EC) No 627/2003

of 4 April 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 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
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 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

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 April 2003.

For the Commission

Frederik BOLKESTEIN

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.

8.4.2003

EN

Official Journal of the European Union

L 90/35

Description of the goods

(1)

1. Preparation (hummus), consisting of chickpea
puree (81 % by weight), water, oil, sesame,
spices, citric acid, salt and preservatives. This
preparation is put up in packings (e.g., 250 g)
for retail sale.

2. Dried dates filled with an almond paste. The
filling consists of a paste prepared from
almonds,
vanilla
flavouring with a sugar content of 63 % by
weight.

sucrose,

glucose

and

The product is put up for retail sale in packings
of 250 g.

3. Viscous preparation with a brix value of 69
composition

following

with

and
(percentage by weight):

the

— glucose syrup
— condensed milk
— sugar
— water
— cream
— brown sugar
— milk
— butter

32,2
26,6
18,0
12,4
4,2
3,2
1,1
1,1

and small quantities of salt, thickening agents,
preservatives, anti-foaming agents and flavours.

is used in the manufacture of
The product
a marbled/rippled
ice-cream and provides
appearance and imparts a caramel taste. It is
put up in packings of 20 kg.

ANNEX

Classification
CN code

(2)

2005 90 80

2008 99 68

2106 90 98

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of the
Combined Nomenclature, Note 3 to Chapter 20
and by the wording of CN codes 2005, 2005 90
and 2005 90 80.

The preparation cannot be considered as a sauce
or a mixed condiment of heading 2103 (see the
harmonised system explanatory note to heading
2103). Being prepared beyond what is provided
for in Chapter 7, the preparation is classifiable
under heading 2005.

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 2008, 2008 99 and 2008 99 68.

The product is neither a sweetmeat nor a confec-
tionery. Nor can it be regarded as a candy (see the
HS explanatory notes to heading 1704, first para-
graph).

It is considered as prepared fruit of heading 2008.

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.

In view of the product's composition, in partic-
ular, the high sugar content and the low amount
it cannot be regarded as a
of milk ingredients,
food preparation based on goods of headings
0401 to 0404. Consequently it cannot be classi-
fied under heading 1901 (see also the harmonised
system explanatory note to Chapter 19, General,
exclusion (d)).

Since the product is not added to a food as it
cooks or as it is served, it cannot be regarded as a
sauce or mixed condiment of heading 2103. Nor
is it, within the meaning of heading 2103, consid-
ered to be a preparation used to flavour certain
dishes (see the harmonised system explanatory
note to heading 2103, part (A)).

L 90/36

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Official Journal of the European Union

8.4.2003

Description of the goods

(1)

4. Rigid plastic containers used in the transport,
storage and handling of semiconductor wafers.
The inner walls are grooved to form slots; the
base and one side are open.

(See photograph (*))

Classification
CN code

(2)

3923 10 00

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 3923 and 3923 10 00.

These plastic containers are used for the convey-
ance and packing of goods and cannot be consid-
ered parts and accessories for use solely or princi-
pally with a particular kind of machine,
instru-
ment or apparatus of Chapter 90 (see Note 2(b) to
Chapter 90).

(*) The photograph is purely for information.