COMMISSION  REGULATION (EEC) No 1676/89
of 13 June 1989
on the classification of goods in CN codes 2206 00 93 and 6911 10 00
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
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), as last amended by Regulation (EEC) No 1495/89 (2), and in particular Article 9 thereof,
Whereas, to ensure the uniform application of the combined nomenclature annexed to Regulation (EEC) No 2658/87, provisions are required on the tariff classification of a glass bottle containing 0,7 litres of rice wine (sake), a small procelain jug and three small dringking bowls, also of porcelain, put up together in a box;
Whereas the combined nomenclature annexe to Regulation (EEC) No 2658/87 CN code 2206 00 93 covers other still fermented beverages, in containers holding 2 litres or less and CN code 6911 10 00 covers 'tableware and kitchenware'; whereas, for the classification of the abovementioned goods, these two codes could be envisaged;
Whereas these articles shall not be considered as 'goods put up in sets', within the meaning of general rule 3 (b) for the interpretation of the combined nomenclature, given that they do not satisfy the condition laid down at point X (b) of the Explanatory Notes to the Harmonized System drawn up by the Customs Cooperation Council relating to Rule 3 (b) i.e. they do not 'consist of products . . . . put up together to meet a particular need . . . .';
Whereas correct interpretation of the text of the abovementioned rule 3 (b) leads one to the conclusion that simultaneous use of the articles in question is an insufficient ground for considering that the goods constitute a set; in particular, an alteration leading to the creation of a new product should be involved or the presence of the article should be essential in order to carry out the activity in question;
Whereas the association of the wine and porcelain receptacles in question satisfies none of the abovementioned criteria; whereas the rice wine is already in its original bottle and the use of the receptables in question is neither complementary nor meets a particular need; in these circumstances, the articles in question should be classified separately;
Whereas the Nomenclature Committee has not issued an opinion within the time limit laid down by the chairman,
A glass bottle containing 0,7 litres of rice wine (sake), a small porcelain jug and three small drinking bowls, also of porcelain, put up together in a box, should be classified in the combined nomenclature as follows:
- the rice wine (sake) under CN codes:
1.2 // 2206 00   // Other fermented beverages (for example, cider, perry, mead):   //   // - Other:   //   // - - Still, in containers holding:   // 2206 00 93   // - - - 2 litres or less
- the porcelain jug and three small drinking bowls under CN codes:
1.2 // 6911 00   // Tableware, kitchenware, other household articles and toilet articles, of porcelain or china:   // 6911 10 00   // - Tableware and kitchenware
This Regulation shall enter into force on the twenty-first day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.