Commission Regulation (EC) No 1139/2005 of 15 July 2005 concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-07-15
Institutions: European Commission
Subjects: aromatic plant, budgetary classification, flavouring

L 185/8

EN

Official Journal of the European Union

16.7.2005

COMMISSION REGULATION (EC) No 1139/2005

of 15 July 2005

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

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), 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 classi-
fication 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 Nomen-
clature. 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
the CN code
Regulation should be classified under
indicated in column 2, by virtue of the reasons set out
in column 3.

is appropriate to provide that binding tariff

It
infor-
mation 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, under Article
12(6) of Council Regulation (EEC) No 2913/92 of
12 October 1992 establishing the Community Customs
Code (2).

(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 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 under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth 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, 15 July 2005.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 493/2005 (OJ L 82, 31.3.2005, p. 1).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

16.7.2005

EN

Official Journal of the European Union

L 185/9

Description of the goods

(1)

Non-woven sheet measuring approximately 0,60 m
× 0,96 m, coated on one side with a mixture of
aromatic herbs (rosemary 30 %, oregano 15 %, sage
15 %, basil 20 %, thyme 20 %)

The non-woven sheet
is placed in a container
before cooking certain dishes (pâtés, hams, etc.).
The aromatic herbs impregnate the preparation
during cooking

The non-woven sheet does not serve as the final
wrapping of the cooked dishes

ANNEX

Classification
(CN-code)

(2)

Reasons

(3)

2106 90 92 Classification is determined by the General Rules 1
and 6 for
the Combined
Nomenclature, Note 1 to Chapter 9, Note 1 (a) to
Chapter 56 and by the wording of CN codes 2106,
2106 90, 2106 90 92

the interpretation of

The product cannot be classified as a non-woven
fabric of Chapter 56 because the non-woven sheet
is present merely as a carrying medium (Note 1 (a)
to Chapter 56)

The mixture of aromatic herbs consists of parts of
plants of heading 0910 (thyme, 20 %) and heading
1211 (other plants, 80 %)

Such mixtures are not covered by heading 0910
and heading 1211 (Note 1 to Chapter 9 and
HSEN to heading 1211, paragraph 7)

Being a simple mixture of aromatic herbs without
any additional ingredient, it is not considered to be
mixed condiments or mixed seasonings of heading
2103

is classified in heading 2106 as indicated by

It
HSEN to heading 1211, paragraph 7