4 IN THE INTERESTS OF LEGAL CERTAINTY AND OF ADMINISTRATION THE CLASSIFICATION OF GOODS IN THE COMMON CUSTOMS TARIFF IS IN PRINCIPLE CARRIED OUT ON THE BASIS OF THEIR OBJECTIVE CHARACTERISTICS . THE WORDING OF HEADING 23.07 TO WHICH REGULATION NO 19/62 REFERS ATTRIBUTES DECISIVE IMPORTANCE TO THE FACT THAT THE RELEVANT PRODUCTS MUST BE A " PREPARATION " AND THAT IT MUST BE INTENDED FOR FEEDING ANIMALS . " PREPARATION " MUST MEAN EITHER THE PROCESSING OF A PRODUCT OR A MIXTURE WITH OTHER PRODUCTS . THE FACT THAT THE PREPARATION IS USED FOR FEEDING ANIMALS CONSTITUTES AN OBJECTIVE FACTOR ENABLING IT TO BE ASCERTAINED WHETHER IT IS SUITABLE ONLY FOR FEEDING ANIMALS . ACCORDINGLY, THE OBJECTIVE CHARACTERISTICS AND PROPERTIES OF THE PRODUCTS WHICH SUPPLY THE DECISIVE CRITERION FOR THEIR CLASSIFICATION UNDER THE SAID TARIFF HEADING .
5 THIS INTERPRETATION IS CONFIRMED BY NOTE ( C ) RELATING TO HEADING 23.07 WHICH APPEARS AT THE END OF THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE; THE NOTE EXCLUDES FROM THAT HEADING " PREPARATIONS WHICH, WHEN ACCOUNT IS TAKEN, IN PARTICULAR, OF THE NATURE, PURITY AND PROPORTIONS OF THE INGREDIENTS ... CAN BE USED INDIFFERENTLY FOR FEEDING ANIMALS OR AS HUMAN FOOD ".
6 THE SECOND QUESTION SEEKS TO ASCERTAIN " TO WHAT FACTUAL CRITERIA MUST THE COMPOSITION OF THE PRODUCT CONFORM AND IN PARTICULAR WHAT MUST BE ITS CONTENT IN CONSTITUENTS SUCH AS, FOR EXAMPLE, STARCH, PROTEINS, FATS ETC . IN ORDER THAT IT MAY BE CLASSIFIED : ( A ) UNDER HEADING 11.01 OF THE COMMON CUSTOMS TARIFF, ( B ) UNDER HEADING 11.02 OF THE COMMON CUSTOMS TARIFF, ( C ) UNDER HEADING 23.07 OF THE COMMON CUSTOMS TARIFF ".
7 THE THIRD QUESTION SEEKS TO ASCERTAIN WHETHER " A MIXTURE INTENTIONALLY PRODUCED COMES UNDER HEADING 23.07 OF THE COMMON CUSTOMS TARIFF IF IT IS COMPOSED EITHER : ( A ) OF 78 PER CENT SORGHUM, 9 PER CENT SORGHUM GLUTEN AND THE REMAINDER OF MOLASSES, MAIZE HUSKS AND BRAN, OR ( B ) OF 4.9 PER CENT MAIZE GLUTEN, 80.08 PER CENT SORGHUM GLUTEN AND THE REMAINDER OF MOLASSES, MAIZE HUSKS AND BRAN ".
8 IT IS DESIRABLE TO ANSWER BOTH QUESTIONS TOGETHER .
9 TAKING ACCOUNT OF THE PROBLEMS BROUGHT BEFORE THE GERMAN COURT THOSE QUESTIONS RELATE TO PROCESSED MAIZE AND SORGHUM PRODUCTS AND ARE DESIGNED TO ASCERTAIN THE DISTINCTION BETWEEN THOSE PRODUCTS AND THE RESIDUES REFERRED TO IN HEADINGS 23.03 AND 23.04 OF THE COMMON CUSTOMS TARIFF . HEADING 11.01 IS ACCORDINGLY WORDED " CEREAL FLOURS " AND HEADING 11.02 " CEREAL GROATS, CEREAL MEAL; WORKED CEREAL GRAINS, PEARLED, CRUSHED, FLATTENED ( INCLUDING FLAKES ) EXCEPT HUSKED, GLAZED, POLISHED OR BROKEN RICE; GERM OF CEREALS, INCLUDING FLOURS THEREOF ".
10 THE CLASSIFICATION OF A PRODUCT UNDER ONE OF THOSE TWO HEADINGS CANNOT BE AFFECTED BY THE FACT THAT IT HAS UNDERGONE PROCESSING IF THE PROCESSED PRODUCT THEREAFTER CONTAINS THE ESSENTIAL CONSTITUENTS OF THE BASIC PRODUCT IN PROPORTIONS WHICH DO NOT SUBSTANTIALLY DIFFER FROM THE CONTENT