Commission Regulation (EC) No 1021/2003 of 13 June 2003 concerning the classification of certain goods in the Combined Nomenclature
Date: 2003-06-13
Institutions: European Commission
Subjects: Combined Nomenclature, cereal product, confectionery product, rice

L 147/12

EN

Official Journal of the European Union

14.6.2003

COMMISSION REGULATION (EC) No 1021/2003

of 13 June 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 23176/2002 (2), and in particular Article
9(1) thereof,

Whereas:

ture and which is not in accordance with this Regula-
tion, can continue to be invoked by the holder, under
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,

(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.

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the
Annex shall be 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 this Regulation
can continue to be invoked under 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-

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, 13 June 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.

14.6.2003

EN

Official Journal of the European Union

L 147/13

ANNEX

Classification
CN code

(2)

1904 10 30

Description of the goods

(1)

Product in the form of discs (approximately
4,5 cm in diameter and approximately 1 cm
thick), made of puffed rice, one surface being
covered with a thin layer of a dark brown
coloured icing, not more than 0,5 mm thick
and containing less than 0,4 % of cocoa. The
product also contains
sugar, vegetable fat,
skimmed and half skimmed milk powder, whey
powder,
soya-bean lecitin,
colouring agent and flavouring agent. It is put
up for retail sale.

carob powder,

(See photograph) (*)

(*) The photograph is purely for information.

Reasons

(3)

Classification is determined by the provisions
of General Rules 1 and 6 for the interpretation
the Combined Nomenclature, Note 1 to
of
Chapter 18, Note 3 to Chapter 19 and by the
wording of CN codes 1904, 1904 10 and
1904 10 30.

The product contains, by application of Note 3
less than 6 % by weight of
to Chapter 19,
cocoa calculated on a totally defatted basis (see
the Harmonised System explanatory note to
Chapter 19).

It cannot be considered to be, within the
meaning of Note 3 to Chapter 19, a prepara-
tion coated with chocolate of heading 1806
(see also the Harmonised System explanatory
note to Chapter 18, exclusion (d)).

Since the product is obtained by the swelling
or roasting of cereals it, not being covered by
any other heading in the Nomenclature, meets
the terms of heading 1904 (see the Harmonised
System explanatory note to heading 1904, Part
(A)).