Commission Regulation (EC) No 725/2008 of 24 July 2008 concerning the classification of certain goods in the Combined Nomenclature

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 codes 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 .

ANNEX

ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1)
(2)
(3)
1.
Product consisting of (% by weight):
Curd
32,4
Skimmed milk
32,9
Cream (33,5 % fat)
12,4
Sugar
4,5
also fruit preparation, whey product, stabiliser, yogurt cultures
The fat content is 4,3 % by weight.
The colour of the product is light red. The appearance of the substance is that of fresh cheese. Parts of the fruit preparation can be seen in the substance.
The product is put up in containers holding 150 g.
0406 10 20
Classification is determined by General Rules 1 and 6 on the interpretation of the Combined Nomenclature and the wording of CN codes 0406 , 0406 10 and 0406 10 20 .
The product contains more than 70 % by weight of dairy products of which the curd gives the essential character. It retains therefore the nature of fresh cheese and curd.
For that reason the product is to be classified in heading 0406 .
2.
Product consisting of (% by weight):
Curd
41,7
Skimmed milk yogurt
29,7
Fruit preparation
20
Fructose syrup
5
Protein concentrate
2
Binder
0,9
Cream
0,7
The fat content is 0,4 % by weight.
The product has two layers: the white substance containing the curd on top and the fruit preparation is underneath. The appearance of the substance on top is that of fresh cheese.
The product is put up in containers holding 125 g.
0406 10 20
Classification is determined by General Rules 1 and 6 on the interpretation of the Combined Nomenclature and the wording of CN codes 0406 , 0406 10 and 0406 10 20 .
The product contains more than 70 % by weight of dairy products of which the curd gives the essential character. It retains therefore the nature of fresh cheese and curd.
For that reason the product is to be classified in heading 0406 .

Commission Regulation (EC) No 725/2008 of 24 July 2008 concerning the classification of certain goods in the Combined Nomenclature

Schedules & Appendices

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