Commission Implementing Regulation (EU) No 442/2013 of 7 May 2013 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 442/2013
• 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)

Homogeneous, non-grainy, soft paste with a spicy smell and a predominately salty, spicy flavour (‘Shiro miso’).

The product consists of (% by weight):

—

soya beans

43;

—

rice

43;

—

salt

12;

—

water

2.

The paste is obtained by fermentation (Koji mould) of a mixture of steamed soya beans and steamed rice.

Different flavours develop during the fermentation and the product is used as an ingredient in traditional Japanese dishes.

2103 90 90

Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103 , 2103 90 and 2103 90 90 .

The product is added to dishes in order to flavour them, can be used in a wide variety of dishes and meets the characteristics of mixed condiments and mixed seasonings of heading 2103 .

The product is a preparation that adds flavour to a dish but is not intended to be eaten on its own. Classification under heading 2008 is therefore excluded (see also the Harmonised System Explanatory Notes to heading 2103 , (A), third paragraph).

As the description of heading 2103 is more specific, classification under heading 2106 as food preparations not elsewhere specified or included is excluded.

The product is therefore to be classified under CN code 2103 90 90 as other mixed condiments and mixed seasonings.