Commission Regulation (EC) No 1887/2003 of 27 October 2003 concerning the classification of certain goods in the Combined Nomenclature
Date: 2003-10-27
Institutions: European Commission
Subjects: Combined Nomenclature, skimmed milk powder, tariff nomenclature

28.10.2003

EN

Official Journal of the European Union

L 277/11

COMMISSION REGULATION (EC) No 1887/2003

of 27 October 2003

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

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(1)(a) 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 tariffs 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(s) indicated
in column 2, by virtue of the reasons set out in column
3.

It is appropriate to provide that binding tariff informa-
tion issued by the customs authorities of Member States
in respect of the classification of goods in the Combined
Nomenclature and which is not in accordance with this
Regulation, can, for a period of three months, continue
to be invoked by the holder, pursuant to 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).

(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 shall be classified within the Combined Nomenclature
under the CN code(s) 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 for a period of three months
pursuant to Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter
into force on the 20th day
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, 27 October 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.

L 277/12

EN

Official Journal of the European Union

28.10.2003

ANNEX

Classification
CN code

(2)

0404 90 21

Description of the goods

(1)

Skimmed-milk powder with added lactose, with
the following composition (percentage by weight
as is):
— milk fat 0,6
— protein 33,5
— lactose 57

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of
the Combined Nomenclature, Note 1 to Chapter
4 and by the wording of CN codes 0404,
0404 90 and 0404 90 21.

For the purposes of Chapter 4, lactose is consid-
ered as a natural milk constituent, rather than as
a sugar or other sweetening matter.

Though the product consists only of natural milk
constituents, it cannot be classified under heading
0402, since, with the addition of
lactose, the
product no longer has the same composition as
the natural skimmed-milk powder.