Commission Regulation (EC) No 161/2007 of 15 February 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-02-15
Institutions: European Commission
Subjects: Combined Nomenclature, milk product, non-alcoholic beverage

20.2.2007

EN

Official Journal of the European Union

L 51/5

COMMISSION REGULATION (EC) No 161/2007

of 15 February 2007

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:

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,

(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.

HAS ADOPTED THIS REGULATION:

Article 1

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

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 20th 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, 15 February 2007.

For the Commission

László KOVÁCS
Member of the Commission

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

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-

(EC) No 1930/2006 (OJ L 406, 30.12.2006, p. 9).

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

L 51/6

EN

Official Journal of the European Union

20.2.2007

ANNEX

Classification
(CN code)

(2)

2202 90 91

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes
2202, 2202 90 and 2202 90 91.

Being directly consumable as a beverage, the
product is covered by heading 2202.

The product is excluded from heading 0403
because stanol esters are not added substances
of a kind permitted in the products of chapter
4 (see the Harmonized System Explanatory
Notes to chapter 4, General, point (I), second
paragraph). The product can therefore not be
flavoured or
regarded as
liquid yogurt,
containing added fruit, nuts or
cocoa, of
heading 0403.

a

Classification in heading 1901 is excluded
because the product has the characteristics of
a beverage of Chapter 22 (see the Harmonized
System Explanatory Note to heading 1901,
point (III), second paragraph).

Description of the goods

(1)

1. A liquid product based on fermented milk
products with added vegetable sterols and
fruit
obtained
fruit
preparation.

from a

flavour

12,2

The composition (percentage by weight) is as
follows:
— sucrose/glucose syrup
— lactose
— protein
— fat
— vegetable sterols (stanol esters)
— milk fat content less than
— moisture content

76,9

2,5

2,6

2,2

0,2

3

and small quantities of vitamins and aroma
preparations (flavourings)

The product is available in different flavours
(for example, strawberry or orange). The
juice
fruit preparation consists of a fruit
that
juice
fruit
concentrate to which a stabiliser (pectin) is
added.

from a

obtained

is

The product, put up in a 65-ml bottle,
intended for direct
consumption as
beverage.

is
a

2. Product with the

following composition

(percentage by weight):
— yogurt

(milkfat content 0,1 %

by weight)

— aromatised aloe vera

preparation

— sugar

76

22

2

The colour of the product is greenish-white.
The consistency of the substance is that of a
common yogurt. Parts of the aloe vera can
be seen in the substance.

The product is put up in containers holding
150 g.

1901 90 91

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes
1901, 1901 90 and 1901 90 91.

Aloe vera is not a fruit of chapter 8, but a plant
of chapter 6. Therefore the product does not
meet
the wording of heading
0403.

the criteria of

Food preparations based on dairy products are
excluded from Chapter 4 (see Harmonized
System Explanatory Note
chapter 4,
General, point (I), last paragraph, point (a)).

to

The product is classifiable in heading 1901 as it
in addition to natural milk consti-
contains,
tuents, other
kind not
ingredients of
permitted in headings 0401 to 0404 (see the
Harmonized
to
System Explanatory Note
heading 1901, point (III), first paragraph).

a