Commission Implementing Regulation (EU) 2016/996 of 16 June 2016 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2016/996
• 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 34(9) of Regulation (EU) No 952/2013 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 in powder form consisting of the dried leaves of the moringa tree ( Moringa oleifera ).

The product is used as an ingredient in foods (such as creams, sauces, salads, pizzas, meats, soups or spices) or separately to prepare teas or as a food supplement.

1212 99 95

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1212 , 1212 99 and 1212 99 95 .

Due to the nature of the plant, this product is not intended exclusively for direct consumption as a vegetable, but its use is more diversified and complex: it is used as an ingredient in different foods or separately to prepare teas or as a food supplement.

Consequently, Moringa oleifera cannot be classified as a vegetable of heading 0712 .

Classification under heading 1211 is excluded because, although this is a product with positive effects on human health, the main purpose of usage of this product is not ‘primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes’ as stated in the heading text.

Given its characteristics and properties, the product should be classified in CN code 1212 99 95 .