Commission Implementing Regulation (EU) No 443/2013 of 7 May 2013 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 443/2013
• 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)

A product presented as small bites in the form of an arch, flavoured with cheese and composed of maize meal, vegetable oil, cheese powder (yeast extract, colorants), milk powder, salt, starch and dextrose.

The product is produced from dried, crushed maize (maize meal), which is moistened with water (6 % to 9 %). The water is added as a process agent. The mixture is forwarded into the extrusion machine under high pressure and heat. When the paste meets the atmospheric pressure it expands.

The extrusion process takes place at a temperature of 150 °C. After the extrusion the product is dried and slightly roasted at a temperature of 120-130 °C in an electrical drier. Then it is forwarded into a coating tumbler where it is coated with a mix of oil and dry goods.

The product is put up for retail sale in packings with a net weight of 34 g to 450 g.

1904 10 10

Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1904 , 1904 10 and 1904 10 10 .

As the product is obtained from maize paste extruded by pressure and heating, it is considered to have been obtained by swelling. Consequently, it is considered to be prepared foods obtained by the swelling or roasting of cereals or cereal products within the meaning of subheading 1904 10 (see also the Harmonized System Explanatory Notes (HSEN) to heading 1904 , (A)).

Classification under heading 1905 is excluded as the product is neither made from dough nor further heated, (see also HSEN to heading 1904 , (A), fifth paragraph).

The product is therefore to be classified under CN code 1904 10 10 .