Explanatory Notes to the Combined Nomenclature of the European Union
Date: 2012-11-15
Institutions: European Commission
Subjects: Combined Nomenclature, common customs tariff, vegetable








C_2012349EN.01000701.xml










15.11.2012   


EN


Official Journal of the European Union


C 349/7





Explanatory Notes to the Combined Nomenclature of the European Union
2012/C 349/05
Pursuant to the second indent of Article 9(1)(a) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
On page 43, between the title of Chapter 7 ‘EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS’ and the row ‘0701 Potatoes, fresh or chilled’, the following text is inserted:

‘General

Sprouts (vegetable sprouts and other sprouts) are sprouted seeds used for human consumption, eaten either raw or cooked. Sprouting is the practice of germinating seeds by moistening them (this increases the water content in the seeds and brings them out of dormancy) until a new plant starts growing upward and leaves develop.
Generally, sprouts that are ready for human consumption can be presented in three ways:






1.


as a germinating plant with seed leaves (cotyledons, embryonic first leaves), remains of the seeds and roots;










2.


as a plant consisting of the sprouting cereal grain, e.g. sprouted barley, so-called ‘green malt’ (see also the Explanatory Notes to subheadings 1107 10 11 to 1107 10 99), which can either be used raw in salads or, after further processing, for the production of mainly beer or whisky;










3.


as a “baby plant” consisting only of seed leaves, without remains of the seeds and roots and not bearing “adult leaves” (true leaves, formed post-embryonically). These kinds of sprouts are usually presented in little boxes with a growth media.




When classifying sprouts the following principles have to be applied:






—


Sprouts of vegetables named in Chapter 7 are to be classified as fresh vegetables in Chapter 7 under their respective headings, as fresh vegetables fall in this Chapter whether intended for use as food, for sowing or for planting, with the exception of seedling vegetables in a condition for replanting of heading 0602 (see HSEN to Chapter 7, General, tenth paragraph).










—


Beans used for the bean sprout production are classified under heading 0713 as dried leguminous vegetables (see HS Subheading Explanatory Note to subheading 0713.31). However, bean sprouts germinated from these and sprouts from other dried leguminous vegetables are classified as fresh leguminous vegetables under heading 0708.










—


Although in the form of just seeds some plants qualify for classification in other chapters of the Combined Nomenclature, such as Chapters 9 and 12, once they have been germinated they become suitable for consumption as a vegetable and should be classified accordingly in Chapter 7 as they have lost the objective characteristics of Chapters 9 and 12. See HSEN to heading 0709, first paragraph, (14), as regards bamboo shoots and soya bean sprouts.










—


Sprouts made from grains of cereals of Chapter 10 (headings 1001, 1002, 1003, 1004, 1006 and 1008), e.g. sprouted barley, are to be classified in subheading 1107 10 (sprouted barley is excluded from Chapter 10, see HSEN to heading 1003, exception (a)), which is the most specific heading for sprouted cereals, the heading not being limited to dried sprouted cereals (malt). “Green malt” is classified in subheadings 1107 10 11 to 1107 10 99 (see CNEN to these subheadings, first paragraph) and is characterised as grain that has started to germinate but has not yet been dried.










—


Sprouts made from the variety Zea mays var. saccharata (sweet corn) to be classified in Chapter 7 by application of Note 2 to Chapter 7 and Note 2 to Chapter 10, are to be classified in heading 0709 (CN code 0709 99 60).





Non-exhaustive list of sprouts together with their CN codes:






CN code


Description (Latin name)




0703 10 19


Sprouts of onion (Allium cepa)




0703 20 00


Sprouts of garlic (Allium sativum)




0703 90 00


Sprouts of leeks (Allium porrum)




0704 90 90


Broccoli sprouts (Brassica oleracea var. italica)




0704 90 90


Rocket sprouts (Eruca sativa; syn. E. vesicaria ssp. sativa (Miller) Thell., Brassica eruca L.)




0706 90 90


Beetroot sprouts (Beta vulgaris ssp. vulgaris)




0706 90 90


Sprouts of radishes (Raphanus sativus)




0708 10 00


Sprouts of peas (Pisum sativum)




0708 20 00


Azuki bean sprouts (Phaseolus angularis)




0708 20 00


Mung bean sprouts (Vigna radiata)




0708 20 00


Rice bean sprouts (Phaseolus pubescens)




0708 90 00


Chickpea sprouts (Cicer arietinum)




0708 90 00


Dragon's-teeth sprouts (Lotus maritimus)




0708 90 00


Lentil sprouts (Lens culinaris)




0708 90 00


Pigeon pea sprouts (Cajanus cajan)




0709 99 50


Fennel sprouts (Foeniculum vulgare var. azoricum)




0709 99 60


Sweet corn sprouts (Zea mays var. saccharata)




0709 99 90


Basil sprouts (Ocimum spp.)




0709 99 90


Black mustard sprouts (Brassica nigra, syn.: Sinapis nigra L., Sisymbrium nigrum (L.) Prantl.)




0709 99 90


Blue giant hyssop sprouts (Agastache foeniculum)




0709 99 90


Borage sprouts (Borago officinalis)




0709 99 90


Chinese mahogany sprouts (Toona sinensis)




0709 99 90


Common glasswort sprouts (Salicornia europaea)




0709 99 90


Coriander sprouts (Coriandrum sativum)




0709 99 90


Cress sprouts (Lepidium sativum)




0709 99 90


Fenugreek sprouts (Trigonella foenum-graecum)




0709 99 90


Sprouts of green shiso or purple shiso (Perilla frutescens)




0709 99 90


Sunflower sprouts (Helianthus annuus)




0709 99 90


White mustard sprouts (Sinapis alba)




1107 10 19


Green malt of wheat (Triticum aestivum)




1107 10 99


Green malt of barley (Hordeum vulgare)




1107 10 99


Green malt of millet (Panicum miliaceum)




1107 10 99


Green malt of oats (Avena sativa)




1107 10 99


Green malt of rice (Oryza sativa)




1107 10 99


Green malt of rye (Secale cereale)




1214 90 90


Alfalfa sprouts (Medicago sativa)’





On page 61, in the Explanatory Notes to subheadings ‘1107 10 11 to 1107 10 99’, the following text is inserted between the first and the second paragraphs:

‘These subheadings include also green malt used for human consumption and consumed in the same way as vegetable sprouts, being a cereal grain that has started to germinate but has not yet been dried.’



(1)  OJ L 256, 7.9.1987, p. 1.

(2)  OJ C 137, 6.5.2011, p. 1.