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Document 61971CJ0036

Summary of the Judgment

Keywords
Summary

Keywords

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1 . COMMON CUSTOMS TARIFF - CLASSIFICATION OF GOODS - CRITERIA - OBJECTIVE CHARACTERISTICS

2 . COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - CLASSIFICATION OF A PRODUCT UNDER TARIFF HEADINGS 11.01 AND 11.02 - CRITERIA

3 . COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - CLASSIFICATION OF A PRODUCT UNDER TARIFF HEADING 23.07 - CRITERIA

Summary

1 . IN THE INTEREST OF LEGAL CERTAINTY AND OF ADMINISTRATION THE CHARACTERISTICS AND OBJECTIVE PROPERTIES OF PRODUCTS GENERALLY SUPPLY THE DECISIVE CRITERION FOR THEIR CLASSIFICATION IN THE COMMON CUSTOMS TARIFF .

2 . PRODUCTS PROCESSED FROM MAIZE AND SORGHUM MAY BE CLASSIFIED UNDER TARIFF HEADINGS 11.01 AND 11.02 IF AFTER PROCESSING THEY STILL CONTAIN THE ESSENTIAL CONSTITUENTS OF THE BASIC PRODUCT IN PROPORTIONS APPROXIMATING TO THOSE OF THE PRODUCT IN ITS NATURAL STATE .

3 . HEADING 23.07 REFERS TO PRODUCTS WHICH HAVE BEEN FINALLY PROCESSED OR ARE THE RESULT OF A MIXTURE OF DIFFERENT SUBSTANCES AND WHICH ARE ONLY SUITABLE FOR FEEDING ANIMALS AND NOT TO AGGLOMERATED PRODUCTS THE BASIC MATERIALS OR MATERIALS OF WHICH COME, AS SUCH, UNDER A SPECIFIC HEADING, EVEN IF THEY CONTAIN A BINDER NOT GENERALLY EXCEEDING 3 PER CENT BY WEIGHT .

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