Commission Implementing Regulation (EU) No 455/2012 of 22 May 2012 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 455/2012
• 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 twentieth day following that of 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 with the following composition (% by weight):

—

part skimmed mozzarella cheese

45

—

coating

55

consisting of:

—

flour (wheat and rice)

25-30

—

water

20-25

—

whole dried egg

< 2

—

medium fat hard cheese

< 2

—

salt

< 2

—

spices/flavourings

< 2

—

inulin

< 2

—

thickener (E 464)

< 2

—

oat fibres

< 2

—

sunflower oil

< 2

The product consists of a block or strips of cheese which are coated in several steps, before being packed and frozen. It contains herbs and spices and has not been cooked or pre-baked.

The product is presented in a frozen state, generally sealed in plastic bags and/or cardboard cartons. Prior to consumption it is deep fried in oil and is to be consumed as a hot snack.

2106 90 98

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 98 .

The product is predominated by the coating which represents more than 50 % by weight. Therefore classification under Chapter 04 is excluded as the product does not any longer retain the character of cheese.

The product is therefore to be classified under CN code 2106 90 98 as a food preparation not elsewhere specified or included.