Commission Implementing Regulation (EU) 2022/1103 of 28 June 2022 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2022/1103
• 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 the goods

Classification (CN code)

Reasons

(1)

(2)

(3)

Soya-bean meal from the solvent extraction of soya-beans.

The soya-bean meal is made from soya-beans that are hulled, broken, heated and flaked before extraction of the oil with hexane. Subsequently, the flakes are dried followed by a desolventizing-toasting process. After that, the flakes are dried with hot air to reduce moisture. As a final processing step, the flakes are ground and the previously removed hulls are readded to obtain a meal with the following analytical characteristics (approximately by weight):

—

47 % protein;

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8 % water;

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5 % fiber;

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1,5 % fat.

As a result of toasting, residual solvent has been removed and the anti-nutritional factors, especially the urease activity, have been decreased.

The soya-bean meal is presented at import in bulk and can be used directly as animal feed without any further processing.

2304 00 00

Classification is determined by general rule 1 for the interpretation of the Combined Nomenclature and the wording of CN code 2304 00 00 .

Desolventizing-toasting and standardization of fiber content by readdition of previously removed seed hulls are normal technical processes in the production of soya-bean oil and meal. The product therefore retains the character of a residue resulting from the extraction of soya-bean oil, used as animal feed stuffs (see also General Harmonized System Explanatory Note (HSEN) to Chapter 23, first paragraph, and HSEN to heading 2304 , first paragraph).

Consequently, the product is to be classified under CN code 2304 00 00 as other solid residue resulting from the extraction of soya-bean oil.