Commission Regulation (EC) No 1967/2005 of  1 December 2005  concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-12-01
Institutions: European Commission
Subjects: Combined Nomenclature, beer, fruit product, tropical fruit, tube

2.12.2005

EN

Official Journal of the European Union

L 316/7

COMMISSION REGULATION (EC) No 1967/2005

of 1 December 2005

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

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:

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 apply also 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 those general rules, the goods described in
column 1 of the table set out in the Annex should be
classified under the CN code indicated in column 2, by
virtue of the reasons set out in column 3.

(1)

(2)

(3)

(4)

of Member States in respect of the classification of goods
in the Combined Nomenclature but 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.

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

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities

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, 1 December 2005.

For the Commission

László KOVÁCS
Member of the Commission

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

(EC) No 1719/2005 (OJ

last amended by
L 286,

Commission Regulation
28.10.2005, 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).

L 316/8

EN

Official Journal of the European Union

2.12.2005

Description of the goods

(1)

1. Product consisting of a clear, slightly foaming
It has an

liquid of yellow to amber colour.
alcoholic strength of 5,9 % by volume.

It is obtained from the fermentation of a wort
of 15,3 degrees Plato. The fermented solution is
submitted to clarification and filtration. To that
solution 3,34 % sugar syrup, 0,14 % aromatic
(of which 75 % stem from
components
Tequila), 0,11 % citric
acid and 0,002 %
ascorbic acid are added. The product has the
smell and taste of beer.

The product is intended for direct consumption.
It
is presented as beer in bottles containing
330 ml/0,33 l, which are labelled accordingly.

2. Medical grade plastic seamless flexible tubing,
constructed from frosted Poly (vinyl chloride)
(PVC) with a wall thickness of approximately
0,6 mm and an external diameter of 5,7 mm.
It has
a minimum bursting pressure of
27,6 MPa and is imported on rolls of approxi-
mately 1 200 m in length.

is of a kind generally used for
The product
conveying, conducting or distributing gases or
liquids.

Although the tube, when cut to the appropriate
for medical
length, can be used as a part
anaesthesia,
that
including
equipment,
for
care
critical
and arterial
catheters
systems,
systems,
it has no specific use as a part of
medical equipment.

3. Heat-shrinkable plastic tube of Poly (vinylidene
fluoride) (PVDF), seamless, not reinforced, with
a burst pressure of
than 27,6 MPa,
approximately 25 mm in length and 9 mm
in diameter.

less

When heat is applied they shrink to fit perfectly
around any object that has been inserted into
them.

The product is generally used to protect elec-
trical wires.

ANNEX

Classification
(CN-code)

(2)

2203 00 01

Reasons

(3)

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature, and the wording of CN codes 2203 00 and
2203 00 01.

The product is a beverage and can be considered as
a beer made from malt of heading 2203. The
product cannot be excluded from position 2203
as the alcohol added via the aromatic components
results in only 0,04 % alcohol by volume. Conse-
quently,
classified in
heading 2208.

the product

cannot be

The Harmonized System Explanatory Note to
heading 2203 indicates
colouring
matter, carbon dioxide and other substances may
be added. Consequently, beer of heading 2203 can,
inter alia, be aromatised.

sugar,

that

3917 31 90

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature, Note 8 to Chapter 39 and by the wording
of CN codes 3917, 3917 31 and 3917 31 90.

As the product can be used other than for a
specific medical use, with goods of Chapter 90, it
cannot be
an instrument or
appliance for medical science of heading 9018.

considered as

The classification is based on the form and the
constituent material of the product. By virtue of
Note 8 to Chapter 39,
is classifiable under
heading 3917.

it

3917 32 39

Classification is determined by General Rules 1 and
6 for the interpretation of the Combined Nomen-
clature, Note 8 to Chapter 39 and by the
description of the CN codes 3917, 3917 32 and
3917 32 39.

The classification is based on the constituent
material of the product.

These tubes can not be considered insulators of
heading 8546. In accordance with the HS expla-
natory notes
insulators are
to heading 8546,
devices which are used for the fixing, supporting
or guiding of electric current conductors while at
the same time insulating them electrically from
each other and from earth. These tubes cannot
be considered as insulating tubes of heading 8547.

tubing wholly of

In accordance with the HS explanatory notes to
heading 8547 (B),
insulating
rubber, plastics, braided textile
material
yarns or glass fibre yarns) without a metallic
exterior are excluded and classified according to
the constituent material.

(e.g.,

2.12.2005

EN

Official Journal of the European Union

L 316/9

(1)

(2)

(3)

4. Green

coloured

pulp
crushed
(guacamole), with the following composition
(% by weight):

avocado

avocado

other ingredients (e.g. salt, spices,
citric acid, antioxidant, stabiliser,
preservative) less than

the content of various sugars
according to Additional Note 2 (a)
to Chapter 20

90,5

1

9,6

The product
content not exceeding 1 kg.

is put up in packing of a net

2008 99 67

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of
the Combined Nomenclature, Additional Notes
2(a) and 3 to Chapter 20 and by the wording of
CN codes 2008, 2008 99 and 2008 99 67.

The preparation cannot be considered as a sauce or
a mixed condiment of heading 2103 (see HSEN to
heading 2103) as it does not contain significant
quantities of seasoning ingredients.

Being prepared beyond what is provided for in
Chapter 8,
the preparation is classifiable under
heading 2008.

is considered as ‘containing added
to Additional Note 3 to

according

The product
sugar’
Chapter 20.