Commission Regulation (EC) No 904/2007 of 27 July 2007 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 904/2007
• Articles: 4

Article 1

The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

‘Pasta filata’ type cheese in block form made by adding rennin and thermophilic bacteria (e.g. Streptococcus thermophilus ) to milk. The whey is separated after curdling. The curd is then heated to about 80 °C. The curd is kneaded and stretched to give it a stringy texture. The product is then divided into the requisite sizes (1 to 3 kg) and salted.

The cheese is wrapped in ripening film and stored after its manufacture for one to two weeks at a low temperature (2 to 4 °C).

The composition of the cheese is (% by weight):

dry matter

54,2

total fat

23,3

fat content in the dry matter

43,0

water content in the fat-free matter

59,7

The cheese has a mild, buttery, slightly salty flavour. It is used, inter alia , as cheese for pizzas.

0406 10 20

Classification is determined by General Rules 1 and 6 on the interpretation of the CN and the wording of CN codes 0406 , 0406 10 and 0406 10 20 .

The product has the objective characteristics and properties, in particular with regard to its composition, appearance and taste of a fresh cheese and can be consumed shortly after its manufacture (Harmonized System Explanatory Notes to headings 0406 , first paragraph, item 1).

It cannot therefore be classified in CN subheading 0406 90 which refers to ‘other cheese’ than those mentioned in the preceding subheadings.