EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
CUSTOMS POLICY
Economic aspects of Customs and transit
Brussels, 13 December 2002
DG TAXUD/B/3 D(2002) 9466
CUSTOMS CODE COMMITTEE
Tariff and Statistical Nomenclature Section
(AGRICULTURE/CHEMICAL SECTOR)
SUMMARY RECORD OF THE 299TH MEETING OF THE COMMITTEE
Please find attached the summary record of the 299th meeting of the Tariff and
Statistical Nomenclature Section (Agriculture/Chemical Sector) of the Customs Code
Committee, held in Brussels on 5 December 2002.
(Signed)
Manuela CABRAL
Head of Unit
Copies: Mr Verrue, Director-General TAXUD
Mr Wiedow, Director TAXUD/B
Heads of Units TAXUD/B
SG COMITE TRANSMISSION AU PE
Delegates to the Customs Policy Group (Deputies)
Customs Attachés of the Member States
Attachments: 1
Commission européenne, B-1049 Bruxelles / Europese Commissie, B-1049 Brussel - Belgium.
EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
CUSTOMS POLICY
Economic aspects of Customs and Transit
Brussels, 13 December 2002
DG TAXUD/B/3
LIMITED
CUSTOMS CODE COMMITTEE
Tariff and Statistical Nomenclature Section
(AGRICULTURE/CHEMICAL SECTOR)
SUMMARY RECORD OF THE 299TH MEETING OF THE COMMITTEE
HELD IN BRUSSELS ON 5 DECEMBER 2002
AGENDA
1.
Adoption of the agenda
2.
Draft Commission Regulations and Explanatory Notes submitted to the
Committee for an opinion under Article 9 of Regulation (EEC) No. 2658/87
as amended by Article 252 of Regulation (EEC) No. 2913/92
2.1
Classification of frozen and salted poultry meat, Commission decision concerning
the validity of certain binding tariff information, TAXUD/1334/2002
2.2
Application of the Combined Nomenclature to the import of certain plant parts
(CN-subheadings 0604 99 10 and 0604 99 90) - Proposal amending the
Combined Nomenclature Explanatory Notes, TAXUD/1814/2002
2.3
Tariff classification of certain animal proteins, proposal for a regulation,
TAXUD/1898/2002
2.4
Tariff classification of ice cream ripple, proposal for a regulation,
TAXUD/1900/2002
2.5
Tariff classification of polyisobutylene in an aliphatic mixture, proposal for a
regulation, TAXUD/1877/2002-rev
2.6
Tariff classification of ready-made meals, proposal for a regulation,
TAXUD/1889/2002
3.
Items submitted to the Committee for examination under Article 8 of
Regulation (EEC) No. 2658/87 as amended by Article 252 of Regulation
(EEC) No. 2913/92
2
3.1
Revision HS 2007-CEFIC proposals, TAXUD/1275/2002-rev1
3.2
Tariff classification of “Red Bull”, TAXUD/1943/2002
4.
Any other business
4.1
BTIs - period of grace, information by COM
3
1.
Adoption of the agenda
All Member States were represented (see attendance list in Annex III to this
summary record).
The Chairman informed the Member States that the vote foreseen under item
2.1 had to be postponed, due to the fact that the Commission inter-service
consultation had not yet been finalised. The draft document was made
available to the Member States during the meeting. Nevertheless, further
information would be given concerning that item on the agenda.
With regard to item 4, one Member State requested an informal opinion from
the Committee concerning the tariff classification of basil plants in small pots.
The agenda was adopted, with the addition of one item under “Any other
business” (basil).
2.
Draft Commission Regulations and Explanatory Notes submitted to the
Committee for an opinion under Article 9 of Regulation (EEC) No.
2658/87 as amended by Article 252 of Regulation (EEC) No. 2913/92
2.1
Classification of frozen and salted poultry meat, Commission decision
concerning the validity of certain binding tariff information,
TAXUD/1334/2002
The Chairman drew the Member States’ attention to the fact that the proposal
for a Commission decision to revoke certain BTIs and the questions relating
the classification of frozen and salted chicken meat being discussed in Geneva
under the umbrella of the WTO were two different subjects.
Concerning the decision to revoke certain BTIs, Member States were informed
that no discussion of the proposal was foreseen and that the Commission
would put it to the vote by written procedure as soon as possible.
The Chairman informed the Committee that a co-ordinating meeting between
the Commission and the Member States concerning the discussions in Geneva
was scheduled for 5th December, followed by bilateral discussions between the
EC and Brazil. Generally speaking, pure classification questions, from the
Commission’s point of view, should not be discussed in Geneva at the WTO,
but in Brussels at the WCO.
2.2
Application of the Combined Nomenclature to the import of certain plant parts
(CN-subheadings 0604 99 10 and 0604 99 90) - Proposal amending the
Combined Nomenclature Explanatory Notes, TAXUD/1814/2002
The Committee delivered a favourable opinion (qualified majority - 82 votes
in favour, 5 votes against) on the proposal amending the Explanatory Notes to
the Combined Nomenclature for subheadings 0604 99 10 and 0604 99 90 as
set out in Annex I to this summary record. The Member State which voted
against the proposal was of the opinion that heading 0604 99 10 should also
cover dried branches which had been twisted.
4
2.3
Tariff classification of certain animal proteins, proposal for a regulation,
TAXUD/1898/2002
After some textual amendments had been made, the Committee delivered a
favourable opinion (qualified majority - 79 votes in favour, 8 votes abstaining)
on the proposal for a classification regulation, as set out in Annex II to this
summary record (product No 5). The Member State that abstained was of the
opinion that the product in question should be classified as meat extract in
heading 1603.
2.4
Tariff classification of ice cream ripple, proposal for a regulation,
TAXUD/1900/2002
There was general agreement in favour of the Commission proposal. Since
several Member States felt that the reasons should be completed by adding an
exclusion from heading 1901, the Commission decided to review the text. A
revised proposal will be submitted to the Committee at a forthcoming meeting.
2.5
Tariff classification of polyisobutylene in an aliphatic mixture, proposal for a
regulation, TAXUD/1877/2002-rev
The Committee could not reach final agreement on the tariff classification of
the chemically modified polyisobutylene (application of Note 5 to Chapter 39
or application of subheading Note 1 to Chapter 39). The proposal by one
delegation to prepare a new document for discussion at a forthcoming meeting
was approved by the Committee.
2.6
Tariff classification of ready-made meals, proposal for a regulation,
TAXUD/1889/2002
Having regard to the fact that a national court in one Member State had issued
a judgement for the 4 products at issue, it was agreed that the Regulation
would cover 4 products, even though they were very similar. After some
textual amendments had been made, the Committee delivered a favourable
opinion (qualified majority - 72 votes in favour, 5 votes against and 10 votes
abstaining) on the proposal for a classification regulation, as set out in Annex
II to this summary record (products No 1 to 4). The Member State that voted
against was in favour of heading 2106 and the Member State abstaining felt
that the reasons do not allow it to apply heading 1904.
2.
Items submitted to the Committee for examination under Article 8 of
Regulation (EEC) No. 2658/87 as amended by Article 252 of Regulation
(EEC) No. 2913/92
3.1
Revision HS 2007-CEFIC proposals, TAXUD/1275/2002-rev1
The Commission Services (TAXUD/B/3) explained that the document
originated from CEFIC and contained several requests in the context of the
revision of the Harmonised Commodity Description and Coding System for
2007.
The comments from the Committee can be summarised as follows:
Proposal 1:
5
The Committee expressed the opinion that the proposal would create new
classification problems (differentiate between paints in powder form and
paints based on polymers in powder form).
Proposal 2:
There was no support for the request for a new six-digit code for the
antioxidant TMQ. The Committee also asked for more information on TMQ
(polymerisation degree and safety data).
The six-digit code "Other" was considered as being superfluous, because all
the products of 3812 were already clearly defined.
Proposal 3:
No support for the following reasons:
-The new subheading product needs to comply with Note 4(a) to Chapter 4
-There must be a clear distinction between the new product and the existing
products
-It was not clear how a demarcation line could be defined.
The specification of quality classes and certification could be a possible but
difficult solution (see TSNR products of Code 4001 200 00).
Proposal 4:
Same comments as for proposal 3.
Note 4(a) has to be applied and 2 subheadings exist already for the Styrenebutadiene rubbers.
The Commission (TAXUD/B/3) will prepare a reply to the CEFIC letter,
taking into account the above-mentioned comments of the Committee.
It was also agreed to discuss the document on the revision of Note 4 to
Chapter 40 of the HS, prepared by the Dutch administration, at a forthcoming
meeting of the Committee.
3.2
Tariff classification of “Red Bull”, TAXUD/1943/2002
This question had been submitted by one Member State to the Committee
since it had a dispute with a candidate country. The Member State had issued a
BTI classifying the product at issue in subheading 2202 90 whereas the
candidate country favoured subheading 2202 10, a classification that had been
confirmed by one of its national courts.
The point was whether the addition of taurine, caffeine and vitamins to the
product could be considered as “flavouring substances” in the meaning of
subheading 2202 10.
A “tour de table” indicated that all Member States except two were in favour
of subheading 2202 10, and this in accordance with the relevant HS and CN
Explanatory Notes.
The Commission (TAXUD/B/3) would prepare a classification regulation for
subheading 2202 10 to be examined at a forthcoming Committee meeting.
Hence, there was no need for the EC to raise this matter in the WCO.
6
4.
Any other business
4.1
BTIs - period of grace, information by COM
The Chairman confirmed the Commission's point of view (TAXUD/B/3 and
Legal Service), according to which the period of grace concerning
classification regulations starts with the date of publication of the regulation in
the Official Journal (see Article 12(2) of Regulation (EEC) No 2454/93).
4.2
Classification of basil
One Member State asked the Committee for an informal opinion concerning
the classification of the following product:
Basil plants with roots, in small pots, used for cooking.
The question was whether this product could be considered as a plant of
Chapter 6, a vegetable of Chapter 7 or a plant of heading 1211. A “tour de
table” showed divided opinions, with a preference for heading 1211
(following Note 4 to Chapter 12 of the CN).
7
ANNEX I
UNIFORM APPLICATION OF THE COMBINED NOMENCLATURE (CN)
(Classification of goods)
(.............)
Explanatory Notes adopted in accordance with the procedure defined in Article 10 (1)
of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical
nomenclature and on the Common Customs Tariff (1), as last amended by Commission
Regulation (EC) No 1832/2002 (2)
The “Explanatory Notes to the Combined Nomenclature of the European
Communities” (3) are amended as follows:
Page 40
0604 99 10
Not further prepared than dried
(1) Add the following text as the new first paragraph:
“This subheading does not cover dried branches which have been
twisted or formed into spirals regardless of whether they were twisted
or formed into spirals before being dried (subheading 0604 99 90).”
(2) Renumber present first paragraph as paragraph 2.
0604 99 90
Other
Insert the following text after the present text:
“This subheading also includes dried branches which have been
twisted or formed into spirals.”
(1)
(2)
(3)
OJ L 256, 7. 9. 1987, p. 1.
OJ L 290, 28.10.2002, p. 1.
OJ C 256, 23.10.2002, p. 1.
8
ANNEX II
Draft
COMMISSION REGULATION (EC) No …/..
of […]
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), as last amended
by Commission Regulation (EC) No 1832/2002(2), and in particular Article 9 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 also apply 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 the said general rules, the goods described in column 1 of the table
set out in the Annex to this Regulation should be classified under the CN
code(s) indicated in column 2, by virtue of the reasons set out in column 3.
(4)
It is appropriate that binding tariff information issued by the customs
authorities of Member States in respect of the classification of goods in the
Combined Nomenclature and which is not in accordance with the provisions
of this Regulation, can continue to be invoked by the holder, under the
provisions of Article 12(6) of Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code (3), as last amended
by Regulation (EC) No 2700/2000 of the European Parliament and of the
Council(4), for a period of three months.
(5)
The measures provided for in this Regulation are in accordance with the
opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
(1)
(2)
(3)
(4)
OJ L 256, 7.9.1987, p. 1.
OJ L 290, 28.10.2002, p. 1.
OJ L 302, 19.10.1992, p. 1.
OJ L 311, 12.12.2000, p. 17.
9
ANNEX II
Article 1
The goods described in column 1 of the table set out in the Annex are classified
within the Combined Nomenclature under the CN code(s) 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 the provisions of this Regulation can continue to be invoked
under the provisions of Article 12(6) of Regulation (EEC) No 2913/92 for a period of
three months.
Article 3
This Regulation shall enter into force on the twentieth day following that of its
publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member
States.
Done at Brussels, […]
For the Commission
[…]
Member of the Commission
10
ANNEX II
ANNEX
Description of the goods
Classification
Reasons
CN code
(1)
(2)
(3)
1. Ready-made meal, consisting of the
following two, individually packed,
components, put up in a set for retail sale:
1904 90 10
Classification is determined by the
provisions of General Rules 1, 3 (b) and 6
for the interpretation of the Combined
Nomenclature and by the wording of CN
codes 1904, 1904 90 and 1904 90 10.
(a) Pre-cooked rice (150 g); and
(b) Curry (200 g) consisting of coconut
milk (72 %), chicken meat (20 %),
mixture of spices (7 %), lemon grass
(0.5 %) and anchovies extract (0.5%).
2. Ready-made meal, consisting of the
following two, individually packed,
components, put up in a set for retail sale:
1904 90 10
(a) Pre-cooked rice (150 g); and
(b) Curry (200 g) consisting of coconut
milk (65 %), chicken meat (14 %),
mixture of spices (13.2 %), aubergines
(3 %), basil (2.5 %) and anchovies extract
(2.3 %).
3. Ready-made meal, consisting of the
following two, individually packed,
components, put up in a set for retail sale:
This product is put up for retail sale in
accordance with General Rule 3 (b). Its
essential character is conferred by the
rice component (heading 1904).
1904 90 10
(a) Pre-cooked rice (150 g); and
(b) Curry (200 g) consisting of coconut
milk (65.4 %), chicken meat (15.5 %),
potatoes (10 %), mixture of spices
(7.1 %) and anchovies extract (2 %).
4. Ready-made meal, consisting of the
following two, individually packed,
components, put up in a set for retail sale:
This product is put up for retail sale in
accordance with General Rule 3 (b). Its
essential character is conferred by the
rice component (heading 1904).
Classification is determined by the
provisions of General Rules 1, 3 (b) and 6
for the interpretation of the Combined
Nomenclature and by the wording of CN
codes 1904, 1904 90 and 1904 90 10.
1904 90 10
(a) Pre-cooked rice (150 g); and
Classification is determined by the
provisions of General Rules 1, 3 (b) and 6
for the interpretation of the Combined
Nomenclature and by the wording of CN
codes 1904, 1904 90 and 1904 90 10.
This product is put up for retail sale in
accordance with General Rule 3 (b). Its
essential character is conferred by the
rice component (heading 1904).
Classification is determined by the
provisions of General Rules 1, 3 (b) and 6
for the interpretation of the Combined
Nomenclature and by the wording of CN
codes 1904, 1904 90 and 1904 90 10.
This product is put up for retail sale in
accordance with General Rule 3 (b). Its
essential character is conferred by the
rice component (heading 1904).
(b) Curry (200 g) consisting of coconut
milk (50 %), beef (20 %), potatoes
(15 %), mixture of spices (7 %), groundnuts (3 %), anchovies extract (3 %) and
onions (2 %).
11
ANNEX II
5. Product in the form of a powder with
the following composition (percentage by
weight):
- protein
--collagen content: 65
- moisture
- ash (550 ˚C)
3504 00 00
92
Classification is determined by the
provisions of General Rules 1 and 6 for
the interpretation of the Combined
Nomenclature and by the wording of CN
codes 3504 and 3504 00 00.
Taking into account that the product is
made from bones and its composition, it
cannot be regarded as a meat extract of
heading 1603. Nor can it be considered to
be, in view of the collagen content and
the ash content, a gelatin of heading
3503.
4
4
The product, which is soluble in water, is
made from bones by hydrolysis. It is used
to bind water in, e.g., meat products.
Due to the high protein content, the
product has the characteristics of a
protein isolate of heading 3504.
12
ANNEX III
Attendance list
Chairman – DG TAXUD/B/3
Mr BELLIARDO
Commission Services
Mrs BLUM
Mr DILLEN
Mr GRÖNLUND
Mrs NYMANN-HANSEN
DG TAXUD/B/3
DG TAXUD/B/3
DG TAXUD/B/3
DG TAXUD/B/3
Member States
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Netherlands
Portugal
Spain
Sweden
United Kingdom
Observer
Turkey
13