Commission Implementing Regulation (EU) No 765/2014 of 11 July 2014 concerning the classification of certain goods in the Combined Nomenclature
Date: 2014-07-11
Institutions: European Commission
Subjects: Combined Nomenclature, frozen product, soft fruit, specification of tariff heading, tropical fruit








L_2014209EN.01000701.xml










16.7.2014   


EN


Official Journal of the European Union


L 209/7








            COMMISSION IMPLEMENTING REGULATION (EU) No 765/2014
of 11 July 2014
         
concerning the classification of certain goods in the Combined Nomenclature


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


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)


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 classification of the goods referred to in the Annex to this Regulation.












(2)


Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. 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 provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.












(3)


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.












(4)


It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 12(6) of Council Regulation (EEC) No 2913/92 (2). That period should be set at three months.












(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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.


Article 3
This Regulation shall enter into force on the twentieth day following that of 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, 11 July 2014.


For the Commission,


On behalf of the President,

Algirdas ŠEMETA
            

Member of the Commission






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

(2)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).




ANNEX







Description of the goods


Classification
(CN code)


Reasons




(1)


(2)


(3)




A mixture of frozen fruits consisting of (in % by weight):






strawberries


55




bananas


20




pineapples


15




blueberries


10




The product is put up in bags containing the frozen fruits in pieces ready to be blended in a blender.


0811 10 90 


Classification is determined by the general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 0811 , 0811 10  and 0811 10 90 .
The product is a mixture of different frozen fruits. Its essential character is given by the strawberries considering that they constitute the largest proportion of the product.
The product is therefore to be classified under CN code 0811 10 90  as strawberries.