Commission Regulation (EC) No 725/2008 of 24 July 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-07-24
Institutions: European Commission
Subjects: Combined Nomenclature, fresh cheese, milk product

L 198/32

EN

Official Journal of the European Union

26.7.2008

COMMISSION REGULATION (EC) No 725/2008

of 24 July 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
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, 24 July 2008.

For the Commission

László KOVÁCS
Member of the Commission

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

last amended by
Commission Regulation (EC) No 360/2008 (OJ L 111, 23.4.2008,
p. 9).

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

26.7.2008

EN

Official Journal of the European Union

L 198/33

Description of the goods

(1)

ANNEX

Classification
(CN code)

(2)

1. Product consisting of (% by weight):

0406 10 20

Curd

Skimmed milk

Cream (33,5 % fat)

Sugar

32,4

32,9

12,4

4,5

also fruit preparation, whey product, stabiliser,
yogurt cultures

The fat content is 4,3 % by weight.

The colour of the product is light red. The
appearance of the substance is that of fresh
cheese. Parts of the fruit preparation can be
seen in the substance.

The product is put up in containers holding
150 g.

2. Product consisting of (% by weight):

0406 10 20

Curd

Skimmed milk yogurt

Fruit preparation

Fructose syrup

Protein concentrate

Binder

Cream

41,7

29,7

20

5

2

0,9

0,7

The fat content is 0,4 % by weight.

two layers:

The product has
the white
substance containing the curd on top and the
fruit preparation is underneath. The appearance
of the substance on top is that of fresh cheese.

The product is put up in containers holding
125 g.

Reasons

(3)

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

The product contains more than 70 % by weight
of dairy products of which the curd gives the
essential character. It retains therefore the nature
of fresh cheese and curd.

For that reason the product is to be classified in
heading 0406.

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

The product contains more than 70 % by weight
of dairy products of which the curd gives the
essential character. It retains therefore the nature
of fresh cheese and curd.

For that reason the product is to be classified in
heading 0406.