CELEX: 62006CJ0402
Language: en
Date: 2007-07-18 00:00:00
Title: Judgment of the Court (Seventh Chamber) of 18 July 2007.#Op- en Overslagbedrijf Van der Vaart BV v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Common Customs Tariff - Tariff classification - Combined Nomenclature - Product obtained from curdled milk and the extraction of a significant quantity of serum.#Case C-402/06.

Judgment of the Court (Seventh Chamber) of 18 July 2007 – Op-en Overslagbedrijf Van der Vaart v Staatssecretaris van Financiën
      (Case C‑402/06)
      Common Customs Tariff – Tariff classification – Combined Nomenclature – Product obtained from curdled milk and the extraction of a significant quantity of serum
      Common Customs Tariff – Tariff headings (see paras 27, 35, operative parts 1-2)
      Re: 
      
         Reference for a preliminary ruling – Hoge Raad der Nederlanden – Interpretation of Annex I to Commission Regulation  (EC)
                  No 1734/96 of 9 September 1996 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature
                  and on the Common Customs Tariff (OJ 1996 L 238, p. 1) – Product obtained from curdled milk and extraction of most of the
                  serum containing not more than 2% of whey-albumin that has been broken down by the activity of an enzyme added during a drying
                  process lasting 24 to 36 hours.
               
            Operative part:
      
         
                   
               
               
                  
               
               
                  Heading 0406 of the Combined Nomenclature, set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the
                     tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1734/96
                     of 9 September 1996, must be construed in such a way that it can accommodate the classification of a product, such as that
                     in issue in the main proceedings, obtained from curdled milk from which a great deal of the serum has been extracted and the
                     albumin content of which has been reduced, by the effect of an enzyme, to 2% of the total quantity of the albumins during
                     a drying process lasting 24 to 36 hours and consisting of casein and more than 50% humidity.
                  
               
            
         
                   
               
               
                  
               
               
                  Subheading 0406 20 90 of the Combined Nomenclature must be construed in such a way that it can accommodate a product, such
                     as that in issue in the main proceedings, which contains more than 50% humidity and less than 1% fat and is ground into regular
                     granules of 2 to 4 mm in size and is intended for use in the manufacture of pizza toppings and in the preparation of cheese
                     sauces.