Commission Regulation (EC) No 724/2008 of 24 July 2008 concerning the classification of certain goods in the Combined Nomenclature
Date: 2008-07-24
Institutions: European Commission
Subjects: Combined Nomenclature, condiment, prepared foodstuff

L 198/30

EN

Official Journal of the European Union

26.7.2008

COMMISSION REGULATION (EC) No 724/2008

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 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 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 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 198/31

ANNEX

Classification
(CN code)

(2)

2103 90 90

Description of the goods

(1)

Liquid product made up as pepper sauce, prepared
from pods of pepper which is mixed with salt and
is fermented over three years.

After fermentation vinegar is added. The product
is available in different varieties, e.g. as green
pepper sauce.

Reasons

(3)

Classification is determined by General Rules 1
and 6 for the interpretation of
the Combined
Nomenclature, and the wording of CN codes
2103, 2103 90 and 2103 90 90.

The mixing with salt, the fermentation and the
addition of vinegar
is to be considered as a
process of manufacturing which goes beyond the
process mentioned in Note 1 to Chapter 9. Conse­
quently the products no longer retain the essential
character of goods of Chapter 9.

Because of the composition and the use of the
it is to be classified in heading 2103.
product,
See also Harmonised System Explanatory Notes
to heading 2103 (A),
last
sentence.

second paragraph,