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1 . COMMON CUSTOMS TARIFF - CLASSIFICATION OF GOODS - DECISIVE CRITERION
2 . COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - ICE-CREAM - CONCEPT - SUBHEADINGS 18.06 B AND 21.07 C - APPLICATION
1 . THE DECISIVE CRITERION FOR THE CUSTOMS CLASSIFICATION OF GOODS MUST GENERALLY BE LOOKED FOR IN THEIR OBJECTIVE CHARACTERISTICS AND PROPERTIES .
2 . FOR THE PURPOSES OF THE APPLICATION OF SUBHEADINGS 18.06 B AND 21.07 C OF THE COMMON CUSTOMS TARIFF, THE CONCEPT OF 'ICE-CREAM' REFERS TO PRODUCTS HAVING AS THEIR ESSENTIAL CHARACTERISTIC THAT THEY MELT AT A TEMPERATURE OF APPROXIMATELY 0* CENTIGRADE .
THAT CONCEPT CANNOT BE APPLIED TO PRODUCTS WITH A FAT CONTENT EXCEEDING 15 PER CENT .