In Chapter 3 of Part Two of the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87 the following Additional note 1 is inserted:
‘1.
For the purposes of subheadings 0305 32 11 and 0305 32 19 , cod fillets ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) having a total salt content by weight of 12 % or more which are fit for human consumption without further industrial processing, are considered to be salted fish.
However, frozen cod fillets which have a total salt content by weight of less than 12 % are to be classified under subheadings 0304 71 10 and 0304 71 90 in so far as the actual and lasting preservation depends essentially upon freezing.’