Commission Implementing Regulation (EU) No 756/2011 of 27 July 2011 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 756/2011
• 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)

A product composed of (% by weight):

—

raw fish (in pieces) of the genus Mullus

64

—

raw shrimps

10

—

raw vegetables

26

presented on a wooden stick.

1604 19 98

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 16 and the wording of CN codes 1604 , 1604 19 and 1604 19 98 .

The addition of the vegetables to the (raw) fishmeat/shrimps presented on a wooden stick is considered to be a preparation. Consequently, classification in Chapter 3 is to be excluded as the product has been prepared by a process not provided for in that Chapter (see Harmonised System Explanatory Notes to Chapter 3, General, fifth paragraph).

The product is therefore to be classified under heading 1604 as prepared fish of CN code 1604 19 98 .