PARTLY OF FOODSTUFFS , USED IN THE MAKING OF . . . FOOD PREPARATIONS FOR HUMAN CONSUMPTION ' ' . FURTHERMORE , SUBHEADING 21.07 G I ( A ) 1 HAS A RESIDUARY CHARACTER IN RELATION TO FOOD PREPARATIONS AS A WHOLE INASMUCH AS IT REFERS TO THE ' ' OTHER ' ' FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED ' ' CONTAINING NO STARCH OR CONTAINING LESS THAN 5% BY WEIGHT OF STARCH ' ' .
8ALTHOUGH THE PRODUCT IN QUESTION HAS A SIGNIFICANT CONTENT OF WHOLE HEN-EGG POWDER IT CONTAINS APPRECIABLE QUANTITIES OF OTHER COMPONENTS , IN PARTICULAR SOYA MEAL AND GLUCOSE SYRUP WHICH ARE NOT IN THE NATURE OF CHEMICAL ADDITIVES WHOSE SOLE PURPOSE IS TO PRESERVE THE PRODUCT . ALTHOUGH THE GENERAL RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF PROVIDE AT 3 ( B ) THAT MIXTURES OF PRODUCTS WHICH ARE NOT REFERRED TO IN A SPECIFIC HEADING MUST BE CLASSIFIED IN ACCORDANCE WITH THE MATERIAL WHICH GIVES THEM THEIR ESSENTIAL CHARACTER THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE NEVERTHELESS STATE THAT THAT RULE ' ' CAN ONLY TAKE EFFECT PROVIDED THE TERMS OF HEADINGS OR SECTION OR CHAPTER NOTES DO NOT OTHERWISE REQUIRE ' ' . IN THOSE CIRCUMSTANCES , IT IS IMPOSSIBLE TO CLASSIFY A COMMODITY HAVING THE CHARACTER OF THE PRODUCT IN QUESTION UNDER ' ' BIRDS ' EGGS AND EGG YOLKS ' ' WITHIN THE MEANING OF SUBHEADING 04.05 B I . ON THE OTHER HAND THAT PRODUCT DISPLAYS THE CHARACTERISTICS PECULIAR TO A ' ' FOOD PREPARATION WITHIN THE MEANING OF THE COMMON CUSTOMS TARIFF ' ' . SINCE THE PRODUCT IS NOT REFERRED TO IN ANY HEADING OF THE NOMENCLATURE OR IN ANY HEADING OR SUBHEADING OF CHAPTER 21 OF THE TARIFF IT MAY THUS BE CONSIDERED AS COMING UNDER THE ' ' FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED . . . OTHER ' ' OF SUBHEADING 21.07 G I ( A ) 1 .
9FOR THOSE REASONS THE REPLY TO THE FIRST QUESTION MUST BE THAT A PRODUCT COMPOSED OF 52% WHOLE HEN-EGG POWDER , 25% SOYA MEAL , 22% GLUCOSE SYRUP AND 1% SALT AND LECITHIN DOES NOT COME UNDER HEADING 04.05 B I OF THE COMMON CUSTOMS TARIFF BUT CONSTITUTES A ' ' FOOD PREPARATION ' ' COMING UNDER SUBHEADING 21.07 G I ( A ) 1 OF THE TARIFF .
10WITH REGARD TO THE SECOND QUESTION ITS WORDING INDICATES THAT THE NATIONAL COURT SUBMITTED THAT QUESTION WITH REFERENCE TO CIRCUMSTANCES IN WHICH ' ' EVEN IF THE PRODUCT ' HENTEX ' DOES FALL UNDER TARIFF SUBHEADING 04.05 B I ' ' THE IMPORTING MEMBER STATE REFUSES TO FURNISH A CERTIFICATE TO THAT EFFECT .
11IT IS CLEAR FROM THE FOREGOING CONSIDERATIONS THAT THE PRODUCT IN QUESTION DOES NOT COME UNDER TARIFF HEADING 04.05 B I APPLIED BY THE EXPORTING MEMBER STATE . SINCE THE REFUSAL FOR THE IMPORTING MEMBER STATE TO ACCEPT SUCH A CLASSIFICATION HAS THUS PROVED TO BE