31969R0496

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( 1 ) OJ N L 14 , 21 . 1 . 1969 , P . 1 .

REGULATION ( EEC ) N 496/69 OF THE COMMISSION

OF 18 MARCH 1969

ON THE CLASSIFICATION OF GOODS UNDER SUB-HEADINGS N S 21.07 F VIII AND IX OF THE COMMON CUSTOMS TARIFF

THE COMMISSION OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ;

HAVING REGARD TO COUNCIL REGULATION ( EEC ) N 97/69 ( 1 ) OF 16 JANUARY 1969 ON MEASURES TO BE TAKEN FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , AND IN PARTICULAR ARTICLE 3 THEREOF ;

WHEREAS DIFFICULTIES MAY ARISE IN CONNECTION WITH THE CLASSIFICATION IN THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF OF PRODUCTS CONTAINING 65 % OR MORE OF MILKFATS IN ADDITION TO OTHER FATS SUCH AS LARD , SUET OR COCONUT OIL AND HAVING THE CONSISTENCY AND APPEARANCE OF PASTE , WHICH PRODUCTS ARE NORMALLY USED IN THE FINE PASTRY AND BISCUIT-MAKING INDUSTRIES ;

WHEREAS UNDER THE BRUSSELS NOMENCLATURE , ON THE BASIS OF WHICH THE COMMON CUSTOMS TARIFF IS ESTABLISHED , THE PRODUCTS IN QUESTION CANNOT BE PLACED UNDER HEADING N 15.13 ; WHEREAS BUTTER AND BUTYRIC FAT ARE NOT ANIMAL FATS FALLING WITHIN CHAPTER 15 BUT MILK PRODUCTS ; WHEREAS ALTHOUGH , IN ACCORDANCE WITH THE EXPLANATORY NOTE ON HEADING N 15.13 OF THE BRUSSELS NOMENCLATURE , MIXTURES MAKING UP OTHER PREPARED FATS MAY CONTAIN ADDED LECITHIN , STARCH, COLOURING , FLAVOURINGS , VITAMINS OR EVEN BUTTER , PRODUCTS CONSISTING MAINLY OF MILKFATS , AS IS THE CASE WITH THE GOODS IN QUESTION , CANNOT BE CONSIDERED AS CONTAINING ADDED BUTTER ;

WHEREAS ALTHOUGH THE ADDITION TO BUTTER OF SMALL QUANTITIES OF OTHER SUBSTANCES SUCH AS COLOURING SUBSTANCES , PRESERVING OR DEVELOPING AGENTS ( FOR EXAMPLE SESAME OIL ) MAY NOT BE SUCH AS TO CHANGE ITS TARIFF CLASSIFICATION , THE ADMIXTURE WITH MILKFATS OF OTHER FATS SUCH AS LARD , SUET OR COCONUT OIL , AS IN THE PRESENT CASE , IN QUANTITIES WHICH CANNOT BE REGARDED AS BEING VERY SMALL , RESULTS IN PRODUCTS WHICH DO NOT HAVE THE CHARACTERISTICS OF BUTTER AND MUST THEREFORE BE EXCLUDED FROM HEADING N 04.03 ;

WHEREAS THESE PRODUCTS MUST CONSEQUENTLY BE INCLUDED IN THE FOOD PREPARATIONS , NOT ELSEWHERE SPECIFIED OR INCLUDED , FALLING WITHIN HEADING N 21.07 AND , IN VIEW OF THEIR CONTENT OF 65 % OR MORE BY WEIGHT OF MILKFATS , MUST BE PLACED UNDER SUB-HEADING N 21.07 F VIII OR IX ;

WHEREAS THE PROVISIONS OF THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMITTEE ON THE COMMON CUSTOMS TARIFF NOMENCLATURE ;

HAS ADOPTED THIS REGULATION :

ARTICLE 1

PRODUCTS CONTAINING 65 % OR MORE BY WEIGHT OF MILKFATS AND CONTAINING OTHER FATS SUCH AS LARD , SUET OR COCONUT OIL AND BEING NORMALLY USED IN THE FINE PASTRY AND BISCUIT-MAKING INDUSTRIES SHALL FALL WITHIN THE FOLLOWING SUB-HEADINGS OF THE COMMON CUSTOMS TARIFF :

N 21.07 F :

FOOD PREPARATIONS NOT ELSEWHERE INCLUDED OR SPECIFIED , OTHER :

VIII CONTAINING 65 % OR MORE BUT LESS THAN 85 % BY WEIGHT OF MILKFATS

IX CONTAINING 85 % OR MORE BY WEIGHT OF MILKFATS .

ARTICLE 2

THIS REGULATION SHALL ENTER INTO FORCE ON THE DAY FOLLOWING 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 , 18 MARCH 1969 .

FOR THE COMMISSION

THE PRESIDENT

JEAN REY