Commission Regulation (EC) No 359/2008 of 18 April 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-04-18
Institutions: European Commission
Subjects: Combined Nomenclature, cereal product

23.4.2008

EN

Official Journal of the European Union

L 111/7

COMMISSION REGULATION (EC) No 359/2008

of 18 April 2008

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 codes 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 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, 18 April 2008.

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 275/2008 (OJ L 85, 27.3.2008, p. 3).

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

L 111/8

EN

Official Journal of the European Union

23.4.2008

Description of the goods

(1)

ANNEX

Classification
(CN code)

(2)

Food preparation in form of
products.

roasted cereal

1904 10 90

Wheat grains are steamed, shelled, chopped and
cooled. The product
is then pressed into thin
strands, folded into lattice shapes and cut into
pillow shapes. The product
then roasted.
Vitamins and sometimes frosting is applied to
the final product.

is

The preparation is marketed as a cereal based
breakfast food.

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of the Combined
Nomenclature, and the wording of CN codes
1904, 1904 10 and 1904 10 90.

The product
is obtained by roasting of cereal
products. According to the HS Explanatory
Notes heading 1904 includes
also products
obtained from flour or bran (HSEN, heading
1904, (A), first and second paragraph).