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15.5.2013 Official
Journal
of
the
European
Union L
130/17
COMMISSION IMPLEMENTING REGULATION (EU) No 443/2013
of 7 May 2013
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs auth
Having regard to the Treaty on the Functioning of the European
orities of Member States in respect of the classification of
Union,
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,
Having regard to Council Regulation (EEC) No 2658/87 of
under Article 12(6) of Council Regulation (EEC) No
23 July 1987 on the tariff and statistical nomenclature and
2913/92 of 12 October 1992 establishing the
on the Common Customs Tariff
( 1 ), and in particular
Community Customs Code (
Article 9(1)(a) thereof,

2 ).
(5) The
Customs
Code
Committee
has
not
issued
an
opinion
Whereas:
within the time limit set by its Chairman,
(1) In
order
to
ensure
uniform
application
of
the
Combined HAS ADOPTED THIS REGULATION:
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi
Article 1
cation of the goods referred to in the Annex to this
Regulation.
The goods described in column (1) of the table set out in the
Annex shall be classified within the Combined Nomenclature
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general under the CN code indicated in column (2) of that table.
rules for the interpretation of the Combined Nomen
clature. Those rules apply also to any other nomenclature
Article 2
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
Binding tariff information issued by the customs authorities of
specific provisions of the Union, with a view to the
Member States, which is not in accordance with this Regulation,
application of tariff and other measures relating to
can continue to be invoked for a period of three months under
trade in goods.
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3
(3) Pursuant
to
those
general
rules,
the
goods
described
in
column (1) of the table set out in the Annex should be
This Regulation shall enter into force on the twentieth day
classified under the CN code indicated in column (2), by
following that of its publication in the Official Journal of the
virtue of the reasons set out in column (3) of that table.
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 May 2013.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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L 130/18
EN
Official Journal of the European Union
15.5.2013
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
A product presented as small bites in the form
1904 10 10 Classification
is
determined
by
the
General
of an arch, flavoured with cheese and
Rules 1 and 6 for the interpretation of the
composed of maize meal, vegetable oil, cheese
Combined Nomenclature and the wording of
powder (yeast extract, colorants), milk powder,
CN codes 1904, 1904 10 and 1904 10 10.
salt, starch and dextrose.
As the product is obtained from maize paste
The product is produced from dried, crushed
extruded by pressure and heating, it is
maize (maize meal), which is moistened with
considered to have been obtained by swelling.
water (6 % to 9 %). The water is added as a
Consequently, it is considered to be prepared
process agent. The mixture is forwarded into
foods obtained by the swelling or roasting of
the extrusion machine under high pressure
cereals or cereal products within the meaning
and heat. When the paste meets the atmos
of subheading 1904
10 (see also the
pheric pressure it expands.
Harmonized System Explanatory Notes
(HSEN) to heading 1904, (A)).
The extrusion process takes place at a
temperature of 150 °C. After the extrusion the
Classification under heading 1905 is excluded
product is dried and slightly roasted at a
as the product is neither made from dough nor
temperature of 120-130 °C in an electrical
further heated, (see also HSEN to heading
drier. Then it is forwarded into a coating
1904, (A), fifth paragraph).
tumbler where it is coated with a mix of oil
and dry goods.
The product is therefore to be classified under
CN code 1904 10 10.
The product is put up for retail sale in packings
with a net weight of 34 g to 450 g.

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Document Outline

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