Commission Regulation (EC) No 377/2007 of 29 March 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-03-29
Institutions: European Commission
Subjects: Combined Nomenclature, fruit product, nut

L 94/20

EN

Official Journal of the European Union

4.4.2007

COMMISSION REGULATION (EC) No 377/2007

of 29 March 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:

(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 should be
classified under the CN code indicated in column 2, by
virtue of the reasons set out in column 3.

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 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

This Regulation shall enter into force on the 20th day following
the European
that of
Union.

its publication in the Official

Journal of

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 29 March 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

(EC) No 301/2007 (OJ L 81, 22.3.2007, p. 11).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by
Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

4.4.2007

EN

Official Journal of the European Union

L 94/21

Description of the goods

(1)

1. Hazelnut

preparation

a
mixture of hazelnuts and sugar, presented
in the form of grains (% by weight) (*),

consisting

of

Hazelnut kernels

Added sugar

40

60

Hazelnuts kernels are roasted at 140 °C for
20 to 25 minutes. Sugar is roasted sepa-
rately at the same temperature for 15 to 17
minutes. Roasted hazelnuts and sugar are
then mixed and roasted together for 12
to 15 minutes. The preparation is then
cooled and chopped into a particle size of
1 to 4 mm. It is then packed in bags of at
least 10 kg for wholesale.

This preparation is an intermediate product
not intended for immediate consumption
but used in the manufacture of chocolates,
ice-cream, confectionery and pastry.

(*) Photograph No 1 is purely for information.

2. Hazelnut

preparation

a
mixture of hazelnuts and sugar, presented
in the form of powder (% by weight) (**),

consisting

of

Hazelnut kernels

Added sugar

40

60

Hazelnuts kernels are roasted at 140 °C for
20 to 25 minutes. Sugar is roasted sepa-
rately at the same temperature for 15 to 17
minutes. Roasted hazelnuts and sugar are
then mixed and roasted together for 12
to 15 minutes. The preparation is then
cooled and chopped into a particle size of
1 to 4 mm before being ground to a size
of 20 to 30 microns. It is then packed in
bags of at least 12,5 kg for wholesale.

This preparation is an intermediate product
not intended for immediate consumption
but used in the manufacture of chocolates,
ice-cream, confectionery and pastry.

(**) Photograph No 2 is purely for information.

ANNEX

Classification
(CN code)

(2)

2008 19 19

Reasons

(3)

Classification is determined by General Rules
1 and 6 on the interpretation of the CN, the
wording of CN codes 2008, 2008 19 and
2008 19 19.

This product is not classified in Chapter 17
because it
is a sweetened food preparation
consisting of a mixture of hazelnuts and
17, General,
sugar
paragraph (b)).

(HSEN to Chapter

apply

Heading 1704 does not
to this
sweetened hazelnut preparation as it is not
marketed or intended for use as sugar confec-
(HSEN to heading
tionery in its own right
1704, first paragraph).

This product is covered by Chapter 20 as it is
prepared or preserved by a process not
specified in Chapter 8 (Note 1(a) to Chapter
20 and CNEN to subheadings 2008 11 10 to
2008 19 99).

Being nuts mixed with sugar and having
this
undergone
a
subheading
is
product
2008 19 19
subheadings
to
2008 11 10 to 2008 19 99).

preparation (roasting),
classified
(CNEN

in

2008 19 19

Classification is determined by General Rules
1 and 6 on the interpretation of the CN, the
wording of CN codes 2008, 2008 19 and
2008 19 19.

This product is not classified in Chapter 17
because it
is a sweetened food preparation
consisting of a mixture of hazelnuts and
sugar
17, General,
paragraph (b)).

(HSEN to Chapter

it

apply
to this
Heading 1704 does not
preparation, as
is a semi-manufactured
product, which is not transformed solely into
a certain type of sugar confectionery of this
first
heading
paragraph
subheadings
1704 90 51 to 1704 90 99, 2nd paragraph).

(HSEN to
and

heading 1704,

CNEN to

This product is covered by Chapter 20 as it is
prepared or preserved by a process not
specified in Chapter 8 (Note 1(a) to Chapter
20 and CNEN to subheadings 2008 11 10 to
2008 19 99).

Being nuts mixed with sugar and having
a
this
undergone
subheading
product
is
2008 19 19
subheadings
to
2008 11 10 to 2008 19 99).

preparation (roasting),
classified
(CNEN

in

L 94/22

EN

Official Journal of the European Union

4.4.2007

(1)

3. Hazelnut

preparation

a
mixture of hazelnuts and sugar, presented
in the form of paste (% by weight) (***),

consisting

of

Hazelnut kernels

Added sugar

40

60

Hazelnuts kernels are roasted at 140 °C for
20 to 25 minutes. Sugar is roasted sepa-
rately at the same temperature for 15 to 17
minutes. Roasted hazelnuts and sugar are
then mixed and roasted together for 12
to 15 minutes. The preparation is then
cooled and chopped into a particle size of
1 to 4 mm before being ground to a size
ground
of 20 to 30 microns. The
it reaches the
preparation is mixed until
form of a homogeneous paste. It is then
packed in bags of at
least 20 kg for
wholesale.

This preparation is an intermediate product
not intended for immediate consumption
but used in the manufacture of chocolates,
ice-cream, confectionery and pastry.

(***) Photograph No 3 is purely for information.

(2)

2008 19 19

(3)

Classification is determined by General Rules
1 and 6 on the interpretation of the CN, the
wording of CN codes 2008, 2008 19 and
2008 19 19.

This product is not classified in Chapter 17
because it
is a sweetened food preparation
consisting of a mixture of hazelnuts and
17, General,
sugar
paragraph (b)).

(HSEN to Chapter

it

to this
apply
Heading 1704 does not
preparation, as
is a semi-manufactured
product, which is not transformed solely into
a certain type of sugar confectionery of this
heading
first
paragraph,
ix, and CNEN to subheadings
1704 90 51 to 1704 90 99, 2nd paragraph).

heading 1704,

(HSEN to

This product is covered by Chapter 20 as it is
prepared or preserved by a process not
specified in Chapter 8 (Note 1(a) to Chapter
20 and CNEN to subheadings 2008 11 10 to
2008 19 99).

Being nuts mixed with sugar and having
this
undergone
product
subheading
2008 19 19 (CNEN to headings 2008 11 10
to 2008 19 99).

preparation (roasting),
classified

a
is

in

Photograph No 1

Photograph No 2

Photograph No 3