Commission Implementing Regulation (EU) 2015/2455 of 21 December 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/2455
• 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.

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 goods

Classification (CN Code)

Reasons

(1)

(2)

(3)

A product composed of the meat of different crustaceans and molluscs (in % per weight):

1605 54 00

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 1605 and 1605 54 00 .

The product consists of ‘seafood’ (meat of different crustaceans and molluscs) a part of which is raw or blanched (heading 0307 ) while another part is cooked (heading 1605 ). Such a product is considered a preparation, taking into account that cooking excludes classification in Chapter 3 as the product, even partially, has been prepared by a process not provided for in that Chapter (see also the Harmonised System Explanatory Notes to Chapter 3, General, fifth paragraph).

As cuttlefish and squid predominate by weight, the product is classified by application of Note 2 to Chapter 16 under the CN code of Chapter 16 corresponding to the predominant part of the preparation.

The product is therefore to be classified under CN code 1605 54 00 as prepared or preserved cuttlefish and squid.

—

raw squid and cuttlefish entacles

25

—

raw squid and cuttlefish strips

20

—

raw squid rings

20

—

cooked baby yellow clam

20

—

blanched shrimps

15

The product is presented in frozen state (at a temperature of – 20 °C) in bags of 1 kg (net weight 800 grams).