COMMISSION REGULATION
(EC) No 902/2007
of 27 July 2007
concerning the classification of certain goods in the Combined Nomenclature
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Article 9(1)(a) thereof,
Whereas:
(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.
(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific Community provisions, with a view to the application of tariff and other measures relating to trade in goods.
(3) Pursuant to those general rules, the goods described in column 1 of the table set out in the Annex should be classified under the CN code indicated in column 2, by virtue of the reasons set out in column 3 of that table.
(4) It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(2).
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
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 20th day following its publication in the
Official Journal of the European Union
.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 July 2007.
For the Commission
Danuta
HÜBNER
Member of the Commission
(1)
OJ L 256, 7.9.1987, p. 1
. Regulation as last amended by Regulation (EC) No 733/2007 (
OJ L 169, 29.6.2007, p. 1
).
(2)
OJ L 302, 19.10.1992, p. 1
. Regulation as last amended by Regulation (EC) No 1791/2006 (
OJ L 363, 20.12.2006, p. 1
).
ANNEX
Description of the goods |
Classification (CN-code) |
Reasons |
(1) |
(2) |
(3) |
Whole bulbs of garlic (Allium sativum) at a temperature between 0 °C and – 5 °C but not frozen throughout. |
0703 20 00 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 0703 and 0703 20 00. The product is excluded from heading 0710 as it is not ‘frozen’ in the meaning of Chapter 7 (see also the Harmonized System Explanatory Notes to Chapter 7, General, third paragraph). The product is therefore to be classified in heading 0703 as chilled garlic. |
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