European Parliament



[pic] |EUROPEAN COMMISSION

DIRECTORATE-GENERAL

TAXATION AND CUSTOMS UNION

International Affairs and Tariff matters

Convention of HS, combined nomenclature, tariff classification

  | |

Brussels, 10.01.2006

Ref.: D/ 8011

DG TAXUD/B/3 D(2006)

CUSTOMS CODE COMMITTEE

Tariff and Statistical Nomenclature Section

(Agriculture/Chemical Sector)

Summary Record of the 384TH MEETING of the Committee

Please find attached the summary record of the 384th meeting of the Tariff and Statistical Nomenclature Section (Agriculture/Chemical Sector) of the Customs Code Committee, held in Brussels from 15 to 16 December 2005.

(Signed)

(Signed)

K. Vangrieken

Head of Unit

Copies: Mr Verrue, Director-General TAXUD

Mr Arnal, Director TAXUD/B, Mr Wiedow, Director TAXUD/C

Heads of Units TAXUD/B and TAXUD/C

Delegates to the Customs Policy Group (Deputies)

Customs Attachés of the Member States



Attachments: 1

|[pic] |EUROPEAN COMMISSION |

| |DIRECTORATE-GENERAL |

| |TAXATION AND CUSTOMS UNION |

| |International Affairs and Tariff matters |

| |Convention of HS, combined nomenclature, tariff classification |

| |  |

Brussels, 10.01.2006

DG TAXUD/B/3

LIMITED

CUSTOMS CODE COMMITTEE

Tariff and Statistical Nomenclature Section

(Agriculture/Chemical Sector)

Summary Record of the 384th MEETING of the Committee

held in Brussels from 15 to 16 December 2005

AGENDA

1. Adoption of the agenda.

2. Draft Commission Regulations and Explanatory Notes submitted to the Committee for an opinion under Article 9 of Regulation (EEC) No. 2658/87 as amended by Article 252 of Regulation (EEC) No. 2913/92.

2.1 Tariff classification of sugar with a small quantity of cocoa. TAXUD/0583/2005 Rev.

2.2 Tariff classification of sugar-mix, TAXUD/0582/2005-Rev. 2

2.3 Tariff classification of a product named "Moldavian Dessert Wine", TAXUD/0619/2005 Rev. 1 (document in preparation).

2.4 Proposal amending the Combined Nomenclature Explanatory Notes (dried leguminous vegetables; subheadings 0713 90 10 and 0713 90 90 (horsegram and guar)), TAXUD/2721/2005.

3. Points soumis au Comité pour discussion au titre de l’article 8 du règlement (CEE) n° 2658/87 modifié par l’article 252 du règlement (CEE) n° 2913/92.

3.1 Tariff classification of yogurt with additives (diverging BTI's), TAXUD/0645/2005 and TAXUD/0692/2005.

3.2 Tariff classification of hazelnuts and sugar preparations (préparations pralinées) from a Candidate Country, TAXUD/2724/2005.

3.3 Tariff classification of two filled wafer products in the combined nomenclature (CN), TAXUD/2704/2005.

3.4 Tariff classification of a product described as "Original Schwedenbitter aus 32 Kraeutern", TAXUD/2715/2005.

3.5 Tariff classification of a cellular plastic plate of ethylene-vinyl acetate copolymer, TAXUD/0599/2005 Rev. 1 .

3.6 Tariff classification of alcoholic herbal preparations, TAXUD/2723/2005 .3.7 Tariff classification of jojoba oil derivatives, TAXUD/0672/2005 and TAXUD/2742/2005

3.8 Tariff classification of a whey product , TAXUD/2720/2005

3.9 Tariff classification of breakfast cereals, TAXUD/0665/2005.

3.10 Tariff classification of a starch product, TAXUD/0674/2005.

3.11 Tariff classification of preparations containing coenzyme Q 10, TAXUD/2736/2005.

3.12 Tariff classification of Magnesium and Calcium preparations, TAXUD/2737/2005

3.13 Tariff classification of Tianshi Zinc Supplement, TAXUD/0659/2005.

3.14 List of pending cases, TAXUD/2743/2005, files to be closed.

4. Pré-coordination de la 21ème session du Sous-Comité Scientifique OMD

Delegates are kindly asked to bring the WCO documents to the meeting.

5. Divers

5.1 Report on the ad hoc group meeting revision heading 20.09 (fruit juices), TAXUD/0663/2005

=========================

1. Adoption of the agenda.

All Member States, with exception of one Member State, were represented (see the attendance list in Annex III to these minutes).

The agenda was adopted without change.

2. Draft Commission Regulations and Explanatory Notes submitted to the Committee for an opinion under Article 9 of Regulation (EEC) No. 2658/87 as amended by Article 252 of Regulation (EEC) No. 2913/92.

2.1 Tariff classification of sugar with a small quantity of cocoa. TAXUD/0583/2005-Rev.1.

The Committee examined a draft classification regulation on a product imported in Latvia consisting of sugar with small quantities of cocoa powder.

The proposal, as redrafted by an ad-hoc working group on sugars held in Brussels in November 2005, confirmed that the food preparation is to be classified under subheading 1806 10 90 because of Note 2 to chapter 18, which is legally binding, even if cocoa powder is present in very small percentages (0.4% around on a totally defatted basis).

A round of the table indicated that a large majority of the delegations could agree with the revised proposal after some editorial amendments have been made. The Committee then delivered a favourable opinion (one Member State was absent), to the proposal for a classification regulation as set out in Annex I to these minutes.

Two members abstained. One of these Member States abstained because of national inner considerations. The other Member State abstained because, owing to problems of interpretation in their language, preferred to define the product as a mixture of sugar and cocoa powder rather than as a preparation.

2.2 Tariff classification of sugar-mix, TAXUD/0582/2005-Rev.2

The Committee examined a draft classification regulation of some products (No 1 to 11 of the list in Annex II) consisting of sucrose or white sugar and small quantities of other substances. The proposal, as redrafted by an ad-hoc working group on sugars held in Brussels in November 2005, classified these mixtures in different subheadings according to the percentages of other substances added to sucrose. As a consequent of that, the Chairman felt that different rounds of the table were necessary to let MS show their advice on the main groups of products.

As to the first group (No 1, 2, 3, 4), a round of the table indicated that classification in subheading 1701 99 90 was shared by a large majority of MS. The Committee then delivered a favourable opinion (one Member State was absent), to the proposal for a classification regulation as set out in Annex II (No 1, 2, 3, 4) to these minutes.

As to the second group of products (No 5, 6), in which cocoa butter is present in small percentages, classification in subheading 2106 90 98 was approved by the same consensus of MS and after some editorial amendments have been made. The Committee then delivered a favourable opinion (one Member State was absent), to the proposal for a classification regulation as set out in Annex II (No 5, 6) to these minutes.

A third round of the table showed that all delegations could accept classification in subheading 1701 99 90 for product No 7 as cocoa butter is present in so small percentages that are not sufficient to alter its sugar characteristics. The Committee then delivered a favourable opinion, after some editorial amendments have been made (one Member State was absent), to the proposal for a classification regulation as set out in Annex II (No 7) to these minutes.

As to product No 8, in which the content of sucrose and sodium chloride was measured by AT laboratories' chemical analysis (in particular, the content of sucrose was measured both by HPLC (98,65 %) and by polarimetric method (97,53 %), while that of the sodium chloride by potentiometric method (2,29 %)), the majority of MS reached an agreement on the classification proposal and after some editorial amendments have been made. Nevertheless, on the one hand, one Member State asked to add in the minutes one of its document to be sent from the national customs administration, on the other hand, another Member State abstained because preferred classifying the concerned product as a food preparation of heading 2106. The Committee then delivered a favourable opinion (one Member State was absent), to the proposal for a classification regulation as set out in Annex II (No 8) to these minutes.

As to product No 9, the majority of MS reached an agreement on the classification proposal after some editorial amendments have been made. PL abstained because, owing to problems of interpretation in Polish language, preferred to define the product as a mixture of sugar and common wheat rather than as a preparation. The Committee then delivered a favourable opinion (one Member State was absent), to the proposal for a classification regulation as set out in Annex II (No 9) to these minutes.

Two further rounds of the table indicated that for products No 10 and 11 a large majority of the delegations could agree with the revised proposal after some editorial amendments have been made. The Committee then delivered a favourable opinion (one Member State was absent), to the proposal for a classification regulation as set out Annex II (No 10, 11) to these minutes.

2.3 Tariff classification of a product named "Moldavian Dessert Wine", TAXUD/0619/2005-Rev. 1 (document in preparation).

The issue was not discussed due to the fact that translations into MS languages did not yet arrived before the deadline date of the Committee's meeting (owing to work overload of the relevant Commission Service).

2.4 Proposal amending the Combined Nomenclature Explanatory Notes (dried leguminous vegetables; subheadings 0713 90 10 and 0713 90 90 (horsegram and guar)), TAXUD/2721/2005.

The Committee examined the draft proposal for amendment submitted by the Commission which takes into account the changes to be undertaken in the CN-Explanatory Notes (CNEN) on the basis of new scientific research in botanic classification of Vigna. Consequently, horsegram, presently classified under subheading 0713 90 00, has to be correctly classified under subheading 0713 39 00 in order to follow the botanic classification system. Furthermore, the addition of the Latin name "Cyamopsis tetragonoloba" for guar in subheading 0713 90 00 was agreed.

Subheading 0713 90 00 was created in 2003 by suppressing subheadings 0713 90 10 and 0713 90 90 (for statistical reasons). The presently existing CNEN have been published in 2002, still showing those – in the meantime obsolete – subheadings. Consequently, the proposed amendment takes also care of this point in view of the new publication of the CNEN in 2006.

A round of the table indicated that the delegations could agree with the proposal after some minor changes to the text. The Committee then delivered a favourable opinion (one Member State was absent), to the proposal for an amendment of the CNEN as set out in Annex III to these minutes.

3. Items submitted to the Committee for examination under Article 8 of Regulation (EEC) No. 2658/87 as amended by Article 252 of Regulation (EEC) No. 2913/92.

3.1 Tariff classification of yogurt with additives (diverging BTI's), TAXUD/0645/2005 and TAXUD/0692/2005.

One Member State asked for a discussion on the interpretation of additives permitted in yogurts of heading 0403. While this Member State classifies yogurt with added aloe vera in position 2202, another Member State regards it as product of heading 0403 (containing more than 70% of yogurt), respectively of heading 1901 (containing less than 70% of yogurt). Yogurt with added stanol ester is regarded by the first Member State as product of heading 0403 while the other Member State classifies it in heading 2202. BTI's have been issued accordingly and the problem could not be solved bilaterally.

Reference to classification regulation (EC) No 306/2001 (product No 4 in the annex) on a similar product has been made. Discussions at WCO level in May 2005 (in the HS Review Subcommittee) on the possibility of setting up an exhaustive list of substances allowed in products of headings 0401 to 0404 have not yielded results. The chairman stated that consultations have to take place before setting up classification regulations for both kinds of products. He concluded that draft classification regulations will be submitted to one of the forthcoming meetings of the Committee.

3.2 Tariff classification of hazelnuts and sugar preparations (preparations pralinées) from a Candidate Country, TAXUD/2724/2005.

The Committee examined two hazelnuts and sugar preparations (preparations pralinées) imported from a Candidate Country and presented in the form of granules or of a fluid paste. The composition of both products is identical and no cocoa traces are present.

The majority of MS could accept for both of them classification in subheading 2008 19 19 following the Commission proposal. Some MS felt, however, that the second product could not be excluded from heading 1704. Another MS thought, on the contrary, that this last heading could cover solid or semisolid products but not liquid products or those consisting of a fluid paste.

The representative of the Candidate Country, which had been asked to give a complete overview on the issue, showed the samples of the two products and sustained classification in subheading 2008 19 19. On the one hand, he suggested some slight amendments to the proposal so as to take into account the current market needs (a more flexible range of percentages of hazelnut and added sucrose). On the other hand, he asked adding in the same proposal and under the same subheading a third product which differs only because it is generally presented in the form of flakes.

Most MS shared the Candidate Country's opinion that these preparations are intermediate products generally used for ice-creams or chocolates, but asked more information on the production process. Specification of the moment in which sugar is added to hazelnuts (if before, during or after their roasting) was felt as a key-element for classification.

The Chairman then invited the Candidate Country to provide more details about the production process and, as to the third product, about the dimension and shape of the flakes with a view of preparing a classification regulation for discussion in one of the forthcoming meetings.

3.3 Tariff classification of two filled wafer products in the combined nomenclature (CN), TAXUD/2704/2005.

One Member State asked for a discussion on the interpretation of filled wafer products. The products in question have been classified by the HS Committee in 1995 (not published as classification opinion) in heading 1704.90 and in heading 1806.90 whereas this Member State classifies them both in heading 1905 as it regards the wafer as essential and characterising element.

Another Member State prefers the classification by the HS but could not solve the problem in bilateral consultations. A table round showed that only five Member States would classify these products in heading 1905 while the others followed the HS classification. The chairman stated that DG TAXUD will ask the Legal Service for advice on this issue, i.e. if a decision to revoke the existing BTI's from that Member State (DE) has to be taken in case the HS classification - although not published as classification opinion - is regarded as binding, or if a draft classification regulation has to be set up. The Committee will be informed accordingly by the DG TAXUD.

3.4 Tariff classification of a product described as "Original Schwedenbitter aus 32 Kraeutern", TAXUD/2715/2005.

One Member State asked for a discussion on the correct classification of the product in question that is produced by another Member State which classifies it in heading 3004 whereas the asking Member State regards it as product of heading 2208. As the export of this product in a third country (Candidate Country) is concerned and the exporting company contesting the opinion of the asking Member State which is based upon the decision of the HS Committee of November 1994 on a product in heading 2208, a decision of the Committee is needed.

As the sample pictures and the description provided by the asking Member State are not conclusive and complete, the chairman asked for a translation of the label text and a sample. The producing Member State agreed to provide a sample together with a copy of the file which led to the classification in heading 3004, pointing out that there is a second, similar product on the market classified the same way. The question will be then discussed in more detail at one of the forthcoming meetings of the Committee.

3.5 Tariff classification of a cellular plastic plate of ethylene-vinyl acetate copolymer, TAXUD/0599/2005 Rev. 1 (document in preparation).

The Committee examined a draft classification regulation of a microporous plastic plate destined to be cut in smaller pieces (around 2 x 7 cm), mounted as ink-pads and filled with ink.

The majority of MS agreed that, at this stage, the product is a plate of heading 3921 19 00. One MS asked to modify slightly the description and the reasons.

The chairman concluded that a revised draft classification regulation will be submitted to one of the forthcoming meetings of the Committee.

3.6 Tariff classification of alcoholic herbal preparations, TAXUD/2723/2005.

The Committee examined the classification proposal of six alcoholic herbal preparations which are taken to optimize the nutritional state and to promote well-being. The majority of MS agreed a case by case approach.

As to the first product (arnica extracts), the Chairman registered no consensus of MS about classification, some of them regarding it as a beverage of heading 2208 while others as an herbal preparation of heading 2106. Other MS wanted to know if the product can be regarded as a vegetable extract or as a preparation deriving from it and one Member State asked more information about the extraction method, without excluding heading 1302. The Chairman felt that specification on the origin of alcohol was needed, particularly to know if it is added alcohol or if it is derived from fermentation.

The analysis of the second product (plantain leaves) showed the MS need for an in-depth description of the concerned tips and flowers and another MS their packaging. A third MS asked the Chairman to delay discussion so as to provide information about those details and suggested to constitute an ad-hoc working group for this goal.

The Chairman concluded that a classification regulation proposal will be prepared by an ad-hoc working group on herbal preparations and then submitted to one of the forthcoming meetings of the Committee.

3.7 Tariff classification of jojoba oil derivatives, TAXUD/0672/2005 and TAXUD/2742/2005.

As discussed at the 378th Committee meeting, a report submitted by one delegation was presented for examination. In this study it is concluded that the jojoba derivatives under discussion have the same crystal structure as the crude hydrogenated jojoba oils and should be classified in Chapter 15.

Another Member State informed the Committee on a new report giving different analytical results and stressing the importance of the thermal history of the samples.

A third Member State stated that the classification (interpretation of the heading texts of Chapters 15 and 34) of chemical modified jojoba oils should be discussed first.

A round of table indicated that a large majority of the delegations favoured classification in Chapter 15.

The Chair concluded that the item will be discussed again at a forthcoming Committee meeting (new analytical report and decision on a classification regulation).

3.8 Tariff classification of awhey product , TAXUD/2720/2005.

At the request of one delegation the tariff classification of a whey product and subject to a BTI application, was discussed. The product is essentially a mixture of 92% whey protein concentrate and 8% hydrolysed whey protein concentrate. The BTI-applicant sought a classification under heading 3504 (other protein substances).

Reference was made to the discussions of whey concentrates and the resulting Commission classification Regulation for heading 3502 (N° 1989/2004).

A table round showed that the Committee unanimously agreed on a classification of the whey product under heading 3502.

3.9 Tariff classification of breakfast cereals, TAXUD/0665/2005.

Not discussed due to lack of time.

3.10 Tariff classification of a starch product, TAXUD/0674/2005.

At the request of one delegation the tariff classification of a starch product and subject to a BTI application, was discussed. The same Member State informed the Committee on the divergent BTI's for similar products (headings 0712/1106/1211 and 1901). The discussion between Member States showed that information is lacking on the exact composition of the product (starch content, sugars), medical effects etc. The one MS agreed to postpone the issuing of a BTI for the product.

The Chair invited the Member States to send in all information and analytical results for discussion at a forthcoming Committee meeting.

3.11 Tariff classification of preparations containing coenzyme Q 10, TAXUD/2736/2005 (document in preparation).

Not discussed due to lack of time.

3.12 Tariff classification of Magnesium and Calcium preparations, TAXUD/2737/2005 (document in preparation).

At the request of one Member State the discussion is postponed to a forthcoming Committee meeting.

3.13 Tariff classification of Tianshi Zinc Supplement, TAXUD/0659/2005.

The Committee examined the TARIC classification issue submitted by one MS on a product named Tianshi Zinc Supplement, which is composed of 25% egg protein powder, 72% glucose and 2% zinc lactate and contains 0% sucrose by weight. One MS, which interprets the feature "0% sucrose by weight" differently from another MS, asked the Committee's opinion in order to prevent diverging BTIs.

The requesting MS thought that products with a sucrose content of between 0% and 70% should be classified in TARIC subheading 2106 90 98 45, whereas those with a sucrose content of 70% or higher should be classified in TARIC subheading 2106 90 98 49. This approach should avoid classifying in the same way products with 0% sucrose and, for example, those with 70, 80, 90% sucrose or more. For the other MS the feature 0% means that the product contains no sucrose whatsoever. Consequently, it issued a BTI classifying the product in TARIC subheading 2106 90 98 49, which it intends to be a residual subheading.

The Chairman then asked in a round of the table if MS could accept that zero is included in the range between zero and 70%, thus justifying the requesting MS approach for two different subheadings: 2106 90 98 45 for products with a sucrose content of between 0% and 70% and 2106 90 98 49 for those with a sucrose content of 70% or higher.

The round of the table showed that all MS could accept this approach and then the other MS stated that it will revoke the concerned BTI.

3.14 List of pending cases, TAXUD/2743/2005, files to be closed.

Not discussed due to lack of time.

4. Pre-co-ordination of the 21st session of the WCO Scientific Sub-Committee,

A co-ordinator was tentatively nominated for the following items listed under part II of the draft agenda:

II.1: DE; II.2+II.3+II.4: ES; II.5: F; II.6: IT; II.7: AT, D and COM; II.8: FR; II.9: COM; II.10: UK; II.11: AT.

The designated co-ordinators should prepare a short working document commenting the SSC documents. In principle the co-ordinators will conduct the EC intervention during the SSC meeting.

5. Any other business.

5.1 Report on the ad hoc group meeting revision heading 20.09 (fruit juices), TAXUD/0663/2005.

The Chairman presented the report of the ad-hoc group meeting held in Brussels on 17 June 2005 and invited the Committee to express its opinion on the proposed solutions.

The Commission services favoured a revision of Additional Note 5(b) to Chapter 20.

One Member State asked for the organisation of a further ad-hoc group meeting after contacts with industry and Commission services. Another Member State proposed that all Member States should reflect on how concentrated fruit juices are treated at Customs.

The Chairman proposed to contact the Commission service and Industry and to look at the possibility to set up a project group on the subject (Customs 2007).

5.2 Report on the ad hoc group meeting on alcohol in Dublin on 17 and 18 October 2005, TAXUD/2726/2005.

The chairman presented the summary report on the ad hoc group meeting on alcohol in Dublin on 17 and 18 October 2005 which is available in CIRCA. He stressed that the classification of an "extreme beer" produced in the USA will be the subject of the HS pre-co-ordination meeting on 19 December 2005 where the document for consultation of the WCO will be presented.

Furthermore he announced that the ad hoc group agreed that DG TAXUD/B/3 should set up draft classification regulations for four specific products .

It has been proposed to classify these products in heading 2208 on the basis that they are all prepared from a neutral hydro-alcoholic solution obtained after fermentation followed by a purification. The hydro-alcoholic solution is regarded as being an ethyl alcohol of less than 80% falling under heading 2208, because they are not intended for direct consumption as a beverage but as an intermediate base for the preparation of RTD products.

The draft classification regulations will be put on CIRCA soon as they will be submitted to one of the forthcoming meetings of the Committee.

5.3 Cheese for pizza (so-called "mozzarella").

The Committee examined some samples of cheese for pizza (so-called "mozzarella") provided by a Member State. A round of the table then showed that the majority of MS could consider it as fresh cheese (0406.10). Some MS stressed that this kind of product should be considered as ripened cheese. Other MS expressed no opinion about the issue.

The question will be tackled in a forthcoming meeting.

5.4 Tariff classification of a chemical preparation, TAXUD/2759/2005.

The products are used externally on pets (dogs and cats) with a view to exterminate parasites such as fleas, ticks, lice nested on the animal's body. They are preparations of the insecticide fipronil (ISO), in solution in pipettes or in spray. The product remains on the surface of the skin and acts on contact to cause rapid death of the target parasites.

A national decision was issued in 1999 under heading 3808. In 2005 economic operators obtained 5 BTIs from the customs administration of another MS under heading 3004, following the fact that these products provide also precaution against diseases that may incur after infection by the parasites. A third MS issued a BTI for a similar product containing permethrin (ISO) under heading 3808.

During the discussion, reference has been made to the Commission classification Regulation No 2147/2001 concerning a preparation containing several insecticides under heading 3808 10 10. Concerned MS maintained their position.

The Chairman concluded that a classification regulation proposal will be prepared and submitted to one of the forthcoming meetings of the Committee.

5.5 Report on the file concerning Frozen Chicken Cuts with addition of salt.

As already indicated in the previous meeting of the Committee, the WTO Panel rejected all EC arguments and the appellate body further rejected that the term "salted" under Tariff line 0210 contains by itself necessarily the concept of "long-term preservation".

Following the issuance of the Appellate Body report and its adoption by the Dispute Settlement Body, the EC has no other option that to proceed to implementation. Revoking Additional Note 7 to Chapter 2 and classification regulation (EC) No 1223/2002 would be the consequence. However, the EC asked for a Reasonable Period of Time (RTP) for compliance and the arbitration will be the subject of a WTO meeting in Geneva on 26 January 2006 where DG TAXUD/B/3 will participate.

The EC considers that an international agreement should be found on the definition of the term "salted" in heading 0210, under the auspices of the Harmonised System Committee especially at the edge of negotiating a new trade round. To this end, a draft document on the classification of frozen chicken cuts with addition of salt has been prepared for the meeting of the tariff and statistical nomenclature section of the Committee on 19 December 2005.

ANNEX I

|Description of the goods |Classification |Reasons |

| |(CN-code) | |

|(1) |(2) |(3) |

|Food preparation consisting of cocoa powder and sugar (% |1806 10 90 |Classification is determined by General Rules 1 and 6 for |

|by weight): | |the interpretation of the Combined Nomenclature, by Note 2|

| | |to Chapter 18 and by the wording of CN-codes 1806, 1806 10|

| | |and 1806 10 90. |

|Sugar 99, 5 – 99,7 | | |

|Cocoa powder calculated on a totally defatted basis | |The product cannot be classified into Chapter 17 because |

|0,2 to 0,4 | |the content of cocoa powder can be detected by chemical |

| | |analysis. |

| | | |

|The product is in a form of brownish crystals. It is used | |The product is a food preparation containing cocoa (Note 2|

|and sold as sugar. | |to Chapter 18). |

ANNEX II

|Description of the goods |Classification |Reasons |

| |(CN-code) | |

|(1) |(2) |(3) |

|1. Product consisting of (% by weight) |1701 99 90 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|Sucrose 99.05| |99, 1701 99 90. |

|Citric acid | | |

|0.95 | |The product cannot be considered as raw sugar within the |

| | |meaning of Additional Note 1 to Chapter 17 of the CN. |

| | | |

| | |The product has to be classified as other sugar in CN |

| | |subheading 1701 99 90. |

|2. Product consisting of (% by weight) |1701 99 90 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|Sucrose | |99, 1701 99 90. |

|99.5 | | |

|Citric acid | |The product cannot be considered as white sugar within the|

|0.5 | |meaning of Additional Note 3 to Chapter 17 of the CN. |

| | | |

| | |The product has to be classified as other sugar in CN |

| | |subheading 1701 99 90. |

|3. Product consisting of (% by weight) |1701 99 90 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|Sucrose | |99, 1701 99 90. |

|99.5 | | |

|Citric acid | |The product cannot be considered as white sugar within the|

|0.4 | |meaning of Additional Note 3 to Chapter 17 of the CN. |

|Ascorbic acid 0.1 | | |

| | |The product has to be classified as other sugar in CN |

| | |subheading 1701 99 90. |

|4. Product consisting of (% by weight) |1701 99 90 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|Sucrose | |99, 1701 99 90. |

|99.7 | | |

|Citric acid | |The product cannot be considered as white sugar within the|

|0.2 | |meaning of Additional Note 3 to Chapter 17 of the CN. |

|Ascorbic acid 0.1 | | |

| | |The product has to be classified as other sugar in CN |

| | |subheading 1701 99 90. |

|5. Preparation consisting of (% by weight) |2106 90 98 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 2106, 2106 90|

|Sucrose | |and 2106 90 98. |

|90 | | |

|Cocoa butter 10 | |This food preparation is fit for human consumption and is |

| | |presented in a form of sticky powder (HSEN to heading |

|This preparation is a light-coloured, yellow-tinged, very | |2106, item (B)) |

|sweet, coarse powder with a cocoa butter taste. | | |

|6. Preparation consisting of (% by weight) |2106 90 98 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 2106, 2106 90|

|Sucrose | |and 2106 90 98. |

|95 | | |

|Cocoa butter 5| |This food preparation is fit for human consumption and is |

| | |presented in a form of sticky crystals (HSEN to heading |

|This preparation is constituted by white, sweet, sticky | |2106, item (B)). |

|crystals with a slight cocoa taste. | | |

|7. Product consisting of (% by weight) |1701 99 90 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|Sucrose | |99, 1701 99 90. |

|97.5 | | |

|Cocoa butter 2.5 | |The product cannot be considered as raw sugar within the |

| | |meaning of Additional Note 1 to Chapter 17 of the CN. |

|This product is constituted by white, sweet, crystalline | | |

|powder, resembling a commercial white sugar. | |The product has to be classified as other sugar in CN |

| | |subheading 1701 99 90 |

| | |as the quantity of cocoa butter is not sufficient to alter|

| | |its sugar characteristics. |

|8. Product consisting of (% by weight) |1701 99 90 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

|Sucrose | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|97.7 | |99, 1701 99 90. |

|Sodium chloride 2.3 | | |

| | |The product is constituted by a mixture of sucrose in |

|The product is presented in a form of white, crystalline, | |crystal form and sodium chloride. It cannot be considered |

|sweet and slightly salty-tasting powder. | |as raw sugar within the meaning of Additional Note 1 to |

| | |Chapter 17 of the CN. |

|It is constituted mainly by sucrose crystals. Very | | |

|sporadic cube-shaped sodium chloride crystals are | |The product has to be classified as other sugar in CN |

|discernible. | |subheading 1701 99 90. The presence of a small quantity of|

| | |sodium chloride (2.3% by weight) does not change the |

| | |characteristics of the product as a sugar of Chapter 17 of|

| | |the CN. |

|9. Preparation consisting of (% by weight) |2106 90 98 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

|White sugar 90 | |Nomenclature, and by the wording of CN-codes 2106, 2106 |

|Wheat flour 10 | |90, 2106 90 98. |

| | | |

| | |This food preparation is fit for human consumption and has|

| | |to be classifies in subheading 2106 90 98. |

|10. Product consisting of (% by weight) |1701 99 90 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|Sucrose | |99, 1701 99 90. |

|95 | | |

|Lactose | |The product has to be classified as other sugar in CN |

|5 | |subheading 1701 99 90 as the content of lactose does not |

| | |alter the characteristics of the product as a sugar of |

| | |Chapter 17 of the CN. |

|11. Product consisting of (% by weight) |1701 91 00 |Classification is determined by the provisions of General |

| | |Rules 1 and 6 for the interpretation of the Combined |

| | |Nomenclature, and by the wording of CN-codes 1701, 1701 |

|White sugar 97 | |91, 1701 91 00. |

|Liquorice extract 3 | | |

| | |The product has to be classified as a flavoured sugar in |

| | |CN subheading 1701 91 00 (HSEN to Chapter 17, General, |

|The product has the form of granular sugar and is made up | |first paragraph, second sentence, and to heading 1701, |

|for retail sale. | |fifth paragraph). |

| | | |

| | |The presence of a small quantity of liquorice extract does|

| | |not change the characteristics of the product as a sugar |

| | |of Chapter 17 of the CN. |

ANNEX III

UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)

(Classification of goods)

(.............)

Explanatory Notes adopted in accordance with the procedure defined in Article 10 (1) of 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 (EC) No 1719/2005 (2).

The “Explanatory Notes to the Combined Nomenclature of the European Communities” (3) are amended as follows:

Page 45

Delete the paragraph "0713 90 10 and 0713 90 90" and insert the following text:

|0713 39 00 |Other |

| | |

| |This subheading includes horsegram (formerly Dolichos sinensis spp. sesquipedalis), which is to be |

| |considered as a bean of the species Vigna. The names "Dolichos unguiculata" and "Dolichos sinensis" are |

| |synonyms no longer in use for beans of the species Vigna. Consequently, the horsegram is correctly named |

| |"Vigna unguiculata (L.) Walp. spp. sesquipedalis". |

| | |

| |Other |

| | |

|0713 90 00 |This subheading includes, with the exception of the horsegram of subheading 0713 39 00, dolichos of the |

| |genus Dolichos such as the lablab (Dolichos lablab), the pidgeon pea (Cajanus cajan), the jack bean |

| |(Canavalia ensiformis), the velvet bean (Mucuna utilis) and seeds of guar (Cyamopsis tetragonoloba). |

| | |

| |The following are excluded from this subheading: seeds of lupins (Lupinus) and vetches of species other |

| |than Vicia faba (subheading 1209 29 10 or 1209 29 50). |

ANNEX III

Attendance list

Chairman DG TAXUD/B/3 Mr BELLIARDO

Commission Services - DG TAXUD/B/3 Mr DILLEN

DG TAXUD/B/3 Mr BLAHA

DG TAXUD/B/3 Mr LOMBARDI

DG TAXUD/B/3 Mr SCHEPERS

DG TAXUD/B/3 Mrs NYMANN-HANSEN

Member States

Austria

Belgium

Cyprus

Czech Republic

Denmark

Estonia

Finland

France

Germany

Greece

Hungary

Ireland

Italy

Latvia

Lithuania

Netherlands

Poland

Portugal

Spain

Slovenia

Slovak Republic

Sweden

United Kingdom

(1) OJ L 256, 7.9.1987, p. 1.

(2) OJ L 286, 28.10.2005, p. 1.

(3) OJ C 256, 23.10.2002, p. 1.

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