Commission Regulation (EC) No 1125/2006 of  21 July 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-07-21
Institutions: European Commission
Subjects: Combined Nomenclature, animal product, dried product, swine

22.7.2006

EN

Official Journal of the European Union

L 200/3

COMMISSION REGULATION (EC) No 1125/2006

of 21 July 2006

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 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 to this
the CN codes
Regulation should be classified under
indicated in column 2, by virtue of the reasons set out
in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
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 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 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 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, 21 July 2006.

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 996/2006 (OJ L 179, 1.7.2006, p. 26).

(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 200/4

EN

Official Journal of the European Union

22.7.2006

Description of the goods

(1)

ANNEX

Classification
(CN code)

(2)

1. Edible offal, dried pig ears, even when used as

0210 99 49

animal feed.

2. Dried offal, pigs
consumption.

ears, unfit

for human

0511 99 90

Reasons

(3)

Classification is determined by General Rules 1
and 6 on the interpretation of the CN, Chapter
Note 1(a) to CN Chapter 5, and the wording of
CN headings 0210, 0210 99 and 0210 99 49.

Being edible offal, dried pig ears have to be clas-
sified in Chapter 2 and not in Chapter 5, which
does not cover edible products (HS Chapter Note
1(a) to Chapter 5).

Drying the pig ears does not change the essential
characteristics of the original material as stated in
Note 1 to Chapter 23.

Drying pig ears does not alter their fitness for
human consumption (HSEN to Chapter 2,
General, third paragraph, point (1), and fourth
paragraph).

Classification is determined by General Rules 1
and 6 on the interpretation of the CN, Note 1(a)
to CN Chapter 2, and the wording of CN
headings 0511, 0511 99 and 0511 99 90.

Being inedible offal, dried pig ears have to be
classified in Chapter 5 and not in Chapter 2,
which does not
cover products unfit or
unsuitable for human consumption (Note 1(a)
to CN Chapter 2).

Drying pig ears does not change the essential
characteristics of the original material as stated
in Note 1 to Chapter 23.