Regulation (EEC) No 847/71 of the Commission of 23 April 1971 on the classification of goods under subheading No 12.04 A II of the Common Customs Tariff

REGULATION (EEC) No 847/71 OF THE COMMISSION  of 23 April 1971  on the classification of goods under subheading No 12.04 A II of the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community;
Having regard to Council Regulation (EEC) No 97/69 1 of 16 January 1969 relating to the measures to be taken for uniform application of the nomenclature of the Common Customs Tariff, and in particular Article 3 thereof;
Whereas provision must be made to ensure uniform application of the nomenclature of the Common Customs Tariff with a view to classification of sugar beet tops, with their leaves removed, in the form of dried pieces and with a sugar content generally exceeding 60 % by weight in the dry matter;
Whereas the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 2 of 28 June 1968, as last amended by Council Regulation (EEC) No 658/71 3 of 30 March 1971, listed under heading No 12.04 sugar beet, whole or sliced, fresh, dried or powdered;
Whereas that heading includes sugar beet irrespective of form or use ; whereas the tops constitute a part of the whole sugar beet ; whereas, consequently, by application of General Rule No 1 for the interpretation of the nomenclature of the Common Customs Tariff, those tops, even if they are used as animal feeding-stuffs, must be classified under heading No 12.04 and not under heading No 23.06, which lists vegetable products of a kind used for animal food not elsewhere specified or included;
Whereas in heading No 12.04 dried or powdered sugar beet should be classified under subheading No 12.04 A II;
Whereas the measures provided for in this Regulation are in accordance with the Opinion of the Committee on the Common Customs Tariff Nomenclature;