Commission Regulation (EC) No 904/2007 of 27 July 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-07-27
Institutions: European Commission
Subjects: Combined Nomenclature, fresh cheese

28.7.2007

EN

Official Journal of the European Union

L 196/37

COMMISSION REGULATION (EC) No 904/2007

of 27 July 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 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 Customs Code Committee has not issued an opinion
within the time limit set by its Chairman,

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 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, 27 July 2007.

For the Commission

Franco FRATTINI
Vice-President

(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 733/2007 (OJ L 169, 29.6.2007, p. 1).

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

L 196/38

EN

Official Journal of the European Union

28.7.2007

ANNEX

Classification
(CN code)

(2)

0406 10 20

Reasons

(3)

Classification is determined by General Rules 1
and 6 on the interpretation of the CN and the
wording of CN codes 0406, 0406 10 and
0406 10 20.

The product has the objective characteristics and
properties, in particular with regard to its compo-
sition, appearance and taste of a fresh cheese and
can be consumed shortly after its manufacture
(Harmonized
to
headings 0406, first paragraph, item 1).

System Explanatory Notes

It cannot therefore be classified in CN subheading
0406 90 which refers to ‘other cheese’ than those
mentioned in the preceding subheadings.

Description of the goods

(1)

‘Pasta filata’ type cheese in block form made by
adding rennin and thermophilic bacteria (e.g.
Streptococcus thermophilus)
to milk. The whey is
separated after curdling. The curd is then heated
to about 80 °C. The curd is kneaded and stretched
to give it a stringy texture. The product is then
divided into the requisite sizes (1 to 3 kg) and
salted.

The cheese is wrapped in ripening film and stored
after its manufacture for one to two weeks at a
low temperature (2 to 4 °C).

The composition of the cheese is (% by weight):
dry matter
total fat
fat content in the dry matter
water content in the fat-free matter

54,2
23,3
43,0
59,7

The cheese has a mild, buttery, slightly salty
flavour. It is used, inter alia, as cheese for pizzas.