ISSN 1977-091X

Official Journal

of the European Union

C 76

European flag  

English edition

Information and Notices

Volume 58
4 March 2015


Notice No

Contents

page

 

II   Information

 

INFORMATION FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES

 

European Commission

2015/C 076/01

Explanatory notes to the Combined Nomenclature of the European Union

1


EN

 


II Information

INFORMATION FROM EUROPEAN UNION INSTITUTIONS, BODIES, OFFICES AND AGENCIES

European Commission

4.3.2015   

EN

Official Journal of the European Union

C 76/1


EXPLANATORY NOTES TO THE COMBINED NOMENCLATURE OF THE EUROPEAN UNION

(2015/C 076/01)

Publication made in accordance with Article 9(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)

SUMMARY

Foreword 9

A.

General rules for the interpretation of the Combined Nomenclature 11

C.

General rules applicable both to nomenclature and to duties 11

Section I

Live animals; animal products

1

Live animals 13

2

Meat and edible meat offal 16

3

Fish and crustaceans, molluscs and other aquatic invertebrates 30

4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 37

5

Products of animal origin, not elsewhere specified or included 41

Section II

Vegetable products

6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 43

7

Edible vegetables and certain roots and tubers 45

8

Edible fruit and nuts; peel of citrus fruit or melons 53

9

Coffee, tea, maté and spices 59

10

Cereals 63

11

Products of the milling industry; malt; starches; inulin; wheat gluten 64

12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 67

13

Lac; gums, resins and other vegetable saps and extracts 71

14

Vegetable plaiting materials; vegetable products not elsewhere specified or included 72

Section III

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 73

Section IV

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 78

17

Sugars and sugar confectionery 82

18

Cocoa and cocoa preparations 85

19

Preparations of cereals, flour, starch or milk; pastrycooks' products 87

20

Preparations of vegetables, fruit, nuts or other parts of plants 90

21

Miscellaneous edible preparations 94

22

Beverages, spirits and vinegar 97

23

Residues and waste from the food industries; prepared animal fodder 103

24

Tobacco and manufactured tobacco substitutes 107

Section V

Mineral products

25

Salt; sulphur; earths and stone; plastering materials, lime and cement 110

26

Ores, slag and ash 114

27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 116

Section VI

Products of the chemical or allied industries

28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 141

29

Organic chemicals 146

30

Pharmaceutical products 154

31

Fertilisers 158

32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 160

33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations 165

34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster 167

35

Albuminoidal substances; modified starches; glues; enzymes 169

36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 171

37

Photographic or cinematographic goods 172

38

Miscellaneous chemical products 175

Section VII

Plastics and articles thereof; rubber and articles thereof

39

Plastics and articles thereof 183

40

Rubber and articles thereof 190

Section VIII

Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

41

Raw hides and skins (other than furskins) and leather 193

42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) 198

43

Furskins and artificial fur; manufactures thereof 200

Section IX

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

44

Wood and articles of wood; wood charcoal 202

45

Cork and articles of cork 209

46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 211

Section X

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 212

48

Paper and paperboard; articles of paper pulp, of paper or of paperboard 214

49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 219

Section XI

Textiles and textile articles

50

Silk 220

51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric 223

52

Cotton 225

53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn 226

54

Man-made filaments; strip and the like of man-made textile materials 227

55

Man-made staple fibres 230

56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 231

57

Carpets and other textile floor coverings 232

58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 233

59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 235

60

Knitted or crocheted fabrics 237

61

Articles of apparel and clothing accessories, knitted or crocheted 238

62

Articles of apparel and clothing accessories, not knitted or crocheted 248

63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags 256

Section XII

Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

64

Footwear, gaiters and the like; parts of such articles 257

65

Headgear and parts thereof 263

66

Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof 264

67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 265

Section XIII

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

68

Articles of stone, plaster, cement, asbestos, mica or similar materials 266

69

Ceramic products 270

70

Glass and glassware 275

Section XIV

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 280

Section XV

Base metals and articles of base metal

72

Iron and steel 284

73

Articles of iron or steel 293

74

Copper and articles thereof 302

75

Nickel and articles thereof 303

76

Aluminium and articles thereof 304

78

Lead and articles thereof 305

81

Other base metals; cermets; articles thereof 306

82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 307

83

Miscellaneous articles of base metal 309

Section XVI

Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 311

85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 331

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

86

Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds 357

87

Vehicles other than railway or tramway rolling stock, and parts and accessories thereof 359

88

Aircraft, spacecraft, and parts thereof 368

89

Ships, boats and floating structures 369

Section XVIII

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 370

91

Clocks and watches and parts thereof 376

92

Musical instruments; parts and accessories of such articles 377

Section XIX

Arms and ammunition; parts and accessories thereof

93

Arms and ammunition; parts and accessories thereof 378

Section XX

Miscellaneous manufactured articles

94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings 379

95

Toys, games and sports requisites; parts and accessories thereof 381

96

Miscellaneous manufactured articles 387

FOREWORD

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (2) established a nomenclature, known as the ‘Combined Nomenclature’ or abbreviated to the ‘CN’, based on the International Convention on the Harmonised Commodity Description and Coding System (3), known as ‘the Harmonised System’ or abbreviated to the ‘HS’.

The HS has been supplemented by its own Explanatory Notes (HSENs). Those notes in English and French are issued and kept up to date by the:

WORLD CUSTOMS ORGANISATION (WCO)

Customs Cooperation Council (CCC),

30, rue du Marché,

B-1210 Brussels

By virtue of Article 9(1)(a), second indent, of Regulation (EEC) No 2658/87, the Commission adopts explanatory notes to the Combined Nomenclature (CNENs), following consideration by the Tariff and Statistical Nomenclature Section of the Customs Code Committee. Although the CNENs may refer to the HSENs, they do not take the place of the latter, but should be regarded as complementary to and used in conjunction with them.

This edition of the CNENs includes and, where appropriate, replaces those published in the Official Journal of the European Union, C series, up to 16 September 2014 (4). CNENs published in the Official Journal, C series, subsequent to that date remain in force and will be incorporated in the CNENs when revised.

In addition, the CN heading and subheading codes to which reference is made reflect those codes in the Combined Nomenclature for 2015, as set out in Commission Implementing Regulation (EU) No 1101/2014 (5).

Furthermore, information concerning ‘Guidelines on the classification in the Combined Nomenclature of goods put up in sets for retail sale’ was published in the Official Journal of the European Union, C series (6).

A. General rules for the interpretation of the Combined Nomenclature

General rule 5(b)

Packing containers normally used for marketing beverages, jam, mustard, spices, etc., are to be classified with the goods they contain even if clearly suitable for repetitive use.

 

C. General rules applicable both to nomenclature and to duties

General rule 3

1.

In Article 18(1) and (2) of Council Regulation (EEC) No 2913/92 (7), all days other than the published public holidays of the European Commission services in Brussels, and Saturdays and Sundays, are ‘working days’.

2.

Where no rate is published in the Official Journal of the European Union on the penultimate working day of the month or the penultimate working day before the fifteenth of the month, the rate referred to in Article 18(1) of the above Regulation to be used for converting the euro into national currencies shall be the last rate published before the penultimate working day of the month or before the fifteenth.

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 1

LIVE ANIMALS

0101

Live horses, asses, mules and hinnies

0101 29 10 and 0101 29 90

Horses

Wild horses, such as the Przewalski horse or tarpan (Mongolian horse), are included in these subheadings. However, zebras (Equus zebra, Equus grevyi, Equus burchelli, Equus quagga, etc.) are classified in subheading 0106 19 00, even though they belong to the Equidae family.

Hybrids of the mare and zebra (zebrule) are classified in subheading 0106 19 00.

0101 30 00

Asses

Both domestic and non-domestic asses fall in this subheading. Among the latter are Mongolian djiggetai, the Tibetan kiang, the onager and the hemione or half-ass (Equus hemionus).

Hybrids of the ass and zebra (zebrass) are classified in subheading 0106 19 00.

0101 90 00

Other

This subheading covers the animals described in the final paragraph of the HS Explanatory Note to heading 0101.

0102

Live bovine animals

0102 21 10 to 0102 29 99

Cattle

These subheadings include the animals described in the HS Explanatory Note to heading 0102, first paragraph, (1).

Yaks have 14 pairs of ribs, while all the other animals of the bovine species (with the exception of the European and American bison) have only 13 pairs of ribs.

0102 31 00 to 0102 39 90

Buffalo

These subheadings include the animals described in the HS Explanatory Note to heading 0102, first paragraph, (2).

The European bison (Bison bonasus) and the American bison (Bison bison) have 14 pairs of ribs, while all the other animals of the bovine species (with the exception of yaks) have only 13 pairs of ribs.

0102 39 10

Domestic species

This subheading covers all the animals of the domestic bovine species of the genus Bubalus, irrespective of their intended use (stock, raising, fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subheading 0102 31 00).

0102 39 90

Other

This subheading covers the bovine species of the genera Syncerus and Bison, but excluding pure-bred breeding animals (subheading 0102 31 00).

0102 90 20 to 0102 90 99

Other

These subheadings include the animals described in the HS Explanatory Note to heading 0102, first paragraph, (3).

0102 90 91

Domestic species

This subheading covers all of the animals of the domestic bovine species not included above, irrespective of their intended use (stock, raising, fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subheading 0102 90 20).

0103

Live swine

0103 91 90

Other

Live swine of non-domestic species include:

1.

wild boar (Sus scrofa);

2.

warthogs (Phacochoerus aethiopicus), river hogs or pig deer (Potamochoerus porcus), and the black forest pig;

3.

babiroussa (Babyrousa babyrussa);

4.

peccary (wild swine) (Dicotyles tajacu).

0103 92 90

Other

See the explanatory note to subheading 0103 91 90.

0104

Live sheep and goats

0104 10 10 to 0104 10 80

Sheep

These subheadings include domestic animals of the ovine species (Ovis aries), the different varieties of moufflon, such as the European moufflon (Ovis musimon), the Canadian or ‘bighorn’ (Ovis canadensis), the Asiatic or Shapoor urial (Ovis orientalis), the moufflon Pamir argali (Ovis ammon) as well as the Aoudad or Barbary sheep (Ammotragus lervia) which are known as ‘maned sheep’ although more akin to goats than sheep.

0104 20 10 and 0104 20 90

Goats

These subheadings include domestic animals of the goat species, the ibex goat (Capra ibex) and the Bezoar goat or Persian goat (Capra aegagrus or Capra hircus).

The following, however, are excluded from these subheadings and classified in subheading 0106 19 00: the musk-deer (Moschus moschiferus), the African water-chevrotain (Hyemoschus) and the Asiatic chevrotain (Tragulus) which do not belong to the goat species. Also excluded are animals known as goat antelopes (hemitragues (half-goats), chamois, etc.).

0105

Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls

This heading covers only live domestic birds of the kinds specified in the heading (fowls of the species Gallus domesticus include chickens and capons), whether bred for laying, for their meat, for their feathers or for any other purpose (for example, for the stocking of aviaries, parks or lakes).

Wild birds (for example, wild turkeys — Meleagris gallopavo), even though they may be bred and slaughtered in a similar manner to the domestic birds specified in this heading, are classified in subheading 0106 39 80.

Pigeons of the domestic species are classified in subheading 0106 39 10.

0106

Other live animals

0106 13 00

Camels and other camelids (Camelidae)

This subheading covers camels, dromedaries and other animals of the camel family (llamas, alpacas, guanacos, vicunas).

0106 14 10

Domestic rabbits

This subheading covers only rabbits of the domestic species, whether bred for their meat, their fur (for example, the angora rabbit) or for any other purpose.

0106 14 90

Other

This subheading covers wild rabbits (Oryctolagus cuniculus) and hares.

0106 19 00

Other

This subheading covers all live mammals, with the exception of domestic and non-domestic horses, asses, mules and hinnies (heading 0101), bovine animals (heading 0102), swine (heading 0103), sheep and goats (heading 0104), primates (subheading 0106 11 00), whales, dolphins, porpoises, manatees and dugongs, seals, sea lions and walruses (subheading 0106 12 00), and rabbits and hares (subheadings 0106 14 10 and 0106 14 90).

Examples of the mammals included in this subheading are:

1.

stags (fallow) deer, roe-deer, chamois or wild goats (Rupicapra rupicapra), the common or American elk (Alces alces), goat antelopes (goral (Naemorhedus), Hemitragus or pronghorn) and antelopes proper;

2.

lions, tigers, bears, rhinoceroses, hippopotami, elephants, giraffes, okapis, kangaroos, zebras, etc.;

3.

squirrels, foxes, visons (American mink), marmots, beavers, musquash or muskrats, otters, guinea-pigs;

4.

reindeer;

5.

dogs and cats.

0106 20 00

Reptiles (including snakes and turtles)

This subheading covers all reptiles, lizards, tortoises and turtles (marine or fresh water).

0106 39 10

Pigeons

This subheading covers all the birds of the pigeon (dove) family, whether wild or domestic, irrespective of the intended use of the latter (farmyard pigeons, ornamental pigeons, carrier pigeons).

The non-domestic pigeons include the ring-dove or wood pigeon (Columba palumbus), the stock dove (Columba oenas), the rock pigeon (Columba livia), the Australian bronze pigeon, doves and turtle-doves (Streptopelia turtur, Streptopelia risoria).

However, certain closely related gallinaceous species, such as nicobars (Caloenas nicobarica), columbars, crowned pigeons, gaugas and syrrhaptes, are excluded from this subheading and are classified in subheading 0106 39 80.

0106 39 80

Other

This subheading covers all live birds, other than fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls (heading 0105) and other than birds of prey (subheading 0106 31 00), psittaciformes (subheading 0106 32 00), ostriches and emus (subheading 0106 33 00), and domestic and non-domestic pigeons (subheading 0106 39 10).

Examples of the birds included in this subheading are:

1.

the greylag goose (Anser anser), brent goose (Branta bernicla), sheldrake (Tadorna tadorna), mallard (Anas platyrhynchos), gadwall (Anas strepera), widgeon (Anas penelope), pintail (Anas acuta), shoveller (Anas clypeata), teal (Anas querquedula, Anas crecca), scoter and eider;

2.

swans and peacocks;

3.

partridges, pheasants, quail, woodcocks, snipe, grouse, hazel-grouse, wild ducks, wild geese, ortolan, thrushes, blackbirds, larks;

4.

finches, tits, canaries, humming-birds, etc.

0106 49 00

Other

This subheading covers silk-worms, butterflies, beetles and other insects.

0106 90 00

Other

This subheading covers:

1.

all other species of live animals, with the exception of fish, crustaceans, molluscs and other aquatic invertebrates (Chapter 3) and microbial cultures (heading 3002);

2.

frogs.

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

General

1.

Meat and offal, fit and suitable for human consumption, remain classified in this chapter even if presented, for example, as intended for the manufacture of pet food.

2.

For the purposes of this chapter, the scope of the words ‘meat’ and ‘offal’ is as described in the HS General Explanatory Note to this chapter.

3.

Guidance on the different states in which meat and offal of this chapter can occur (fresh, chilled, frozen, salted or in brine, dried or smoked) is given in the HS General Explanatory Note to this chapter. It should be noted that deep-frozen meat and partially or totally de-frozen meat are to be classified in the same way as frozen meat. Moreover, ‘frozen’ covers not only meat which has been frozen when fresh but also meat which has first been slightly dried and then frozen in so far as its actual and lasting preservation depends essentially upon such freezing.

4.

Guidance is also given, in the HS General Explanatory Note to this chapter, on the distinction between meat and offal of this chapter and that of Chapter 16. However, this chapter covers meat offal, raw, minced, or finely chopped but not further prepared, wrapped in plastic material (even in the form of sausages) solely for ease of handling or transport.

5.

For the purposes of distinguishing between bone-in and boneless cuts, cartilage and tendons shall not be regarded as bone.

Additional note 1(A)(d) and additional note 1(A)(e)

For the purposes of additional notes 1(A)(d) and 1(A)(e) to this chapter (read in conjunction with additional note 1(C) to this chapter), whilst determining whether the conditions of the minimum and maximum number of ribs are fulfilled, only the ribs, whole or cut, directly attached to the vertebral column are to be counted.

According to this explanation, the diagram below shows an example of a bovine forequarter which would comply with additional notes 1(A)(d) and 1(A)(e) read in conjunction with additional note 1(C) to this chapter.

 

FOREQUARTER HINDQUARTER

Image

Additional note 2(C)

For the purposes of additional note 2(C) to this chapter, as regards the two different cutting techniques and the parts ‘jowls’, ‘chaps’ and ‘chaps and jowls together’, see the diagrams below:

 

Image

 

Image

Additional note 6(a)

Salt is not considered to be a seasoning within the meaning of this additional note.

See also additional note 7 to this chapter.

 

0201

Meat of bovine animals, fresh or chilled

This heading covers only fresh or chilled meat of the animals of heading 0102.

For the purposes of the definitions of forequarters and hindquarters, the following considerations apply:

(a)

the ‘scrag and neck’ is taken to be the muscular part of the neck with the seven cervical half vertebrae;

(b)

the ‘shoulder’ is taken to be the foreleg joint comprising the scapulum, humerus, radius and cubitus bones and the muscles which surround them;

(c)

the ‘sirloin’ is taken to be the tenderloin and the striploin; the rump may or may not include the gooseskirt.

0201 10 00

Carcases and half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 1(A) to this chapter. The first eight or nine dorsal vertebral apophyses may be left on either the right or the left half-carcase.

0201 20 20

‘Compensated’ quarters

The term ‘compensated quarters’ is defined in paragraph (c) of additional note 1(A) to this chapter.

0201 20 30

Unseparated or separated forequarters

The terms ‘unseparated forequarters’ and ‘separated forequarters’ are defined in paragraphs (d) and (e) of additional note 1(A) to this chapter. It follows from this additional note that the front parts of half-carcases, for example, which with all the corresponding bones include fewer than four ribs, from which the neck or shoulder is missing, or from which a bone, for example, the Atlas bone, has been removed, are excluded from this subheading and are classified in subheading 0201 20 90.

0201 20 50

Unseparated or separated hindquarters

The terms ‘unseparated hindquarters’ and ‘separated hindquarters’ are defined in paragraphs (f) and (g) of additional note 1(A) to this chapter. It follows from this additional note that the rear parts of half-carcases, for example, which with all the corresponding bones include fewer than three ribs or from which the thigh or sirloin, including the fillet, is missing are excluded from this subheading and are classified in subheading 0201 20 90. However, hindquarters without kidneys or kidney fat, with or without the thin flank, remain classified as hindquarters.

0201 20 90

Other

This subheading includes, for example, the shoulder, the thigh and the sirloin, unboned (bone in). Also included here are the front and rear parts of half-carcases (bone in) which do not answer to the definitions of ‘compensated’ quarters, forequarters or hindquarters.

0201 30 00

Boneless

This subheading includes all cuts of meat of bovine animals, fresh or chilled, from which all bones have been removed, for example, boneless fillets and flanks.

0202

Meat of bovine animals, frozen

This heading covers only frozen meat of the animals of heading 0102.

0202 10 00

Carcases and half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 1(A) to this chapter.

0202 20 10

‘Compensated’ quarters

The term ‘compensated quarters’ is defined in paragraph (c) of additional note 1(A) to this chapter.

0202 20 30

Unseparated or separated forequarters

The terms ‘unseparated forequarters’ and ‘separated forequarters’ are defined in paragraphs (d) and (e) of additional note 1(A) to this chapter.

0202 20 50

Unseparated or separated hindquarters

The terms ‘unseparated hindquarters’ and ‘separated hindquarters’ are defined in paragraphs (f) and (g) of additional note 1(A) to this chapter.

0202 20 90

Other

The explanatory note to subheading 0201 20 90 applies, mutatis mutandis.

0202 30 50

Crop, chuck and blade and brisket cuts

The terms ‘crop’, ‘chuck and blade’ and ‘brisket’ are defined in paragraph (h) of additional note 1(A) to this chapter.

0202 30 90

Other

This subheading covers all cuts of meat of bovine animals, frozen, which are completely boneless, with the exception of the frozen blocks mentioned in subheading 0202 30 10 and the cuts of subheading 0202 30 50.

0203

Meat of swine, fresh, chilled or frozen

This heading covers only meat of the animals of heading 0103.

The meat of animals of the swine species certified by the competent authorities in Australia as meat of swine living in the wild in Australia is considered as meat of swine other than of domestic swine.

0203 11 10 to 0203 19 90

Fresh or chilled

These subheadings cover only fresh or chilled meat of animals falling in heading 0103.

0203 11 10

Of domestic swine

The term ‘carcases or half-carcases’ is defined in paragraph (a) of additional note 2(A) to this chapter.

0203 12 11

Hams and cuts thereof

The term ‘hams’ is defined in paragraph (b) of additional note 2(A) to this chapter.

This subheading includes shank with bone in from the hind legs.

0203 12 19

Shoulders and cuts thereof

The term ‘shoulders’ is defined in paragraph (d) of additional note 2(A) to this chapter.

This subheading includes mini spare ribs or ‘riblets’ and shank with bone in from the forelegs.

0203 19 11

Fore-ends and cuts thereof

The term ‘fore-ends’ is defined in paragraph (c) of additional note 2(A) to this chapter.

This subheading does not include shank with bone in from the forelegs, nor mini spare ribs nor ‘riblets’ (subheading 0203 12 19).

0203 19 13

Loins and cuts thereof, with bone in

The term ‘loins’ is defined in paragraph (e) of additional note 2(A) to this chapter.

This subheading includes loin ribs.

0203 19 15

Bellies (streaky) and cuts thereof

The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of additional note 2(A) and in additional note 2(B) to this chapter.

Cuts thereof are not classified under this subheading unless they contain the rind and the subcutaneous fat.

This subheading does not include spare ribs without rind or subcutaneous fat (subheading 0203 19 59).

0203 19 59

Other

This subheading also includes spare ribs without rind or subcutaneous fat.

0203 19 90

Other

This subheading includes only the meat of the animals falling in subheadings 0103 91 90 or 0103 92 90, in particular the meat of wild boar, other than carcases, half-carcases, legs, shoulders, parts of legs and parts of shoulders.

0203 21 10 to 0203 29 90

Frozen

The explanatory notes to subheadings 0203 11 10 to 0203 19 90 and to the subdivision thereof apply, mutatis mutandis.

0204

Meat of sheep or goats, fresh, chilled or frozen

This heading includes only fresh, chilled or frozen meat of animals of heading 0104, whether domestic or wild, in particular meat of the ovine species (domestic or wild sheep), as well as meat of the ibex.

0204 10 00

Carcases and half-carcases of lamb, fresh or chilled

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 3(A) to this chapter.

The definition of meat of lamb is set out in the HS Explanatory Note to subheadings 0204 10 and 0204 30.

0204 21 00

Carcases and half-carcases

The terms ‘carcases’ and ‘half-carcases’ are defined in paragraphs (a) and (b) of additional note 3(A) to this chapter.

0204 22 10

Short forequarters

The term ‘short forequarters’ is defined in paragraphs (c) and (d) of additional note 3(A) to this chapter.

0204 22 30

Chines and/or best ends

The term ‘chines and/or best ends’ is defined in paragraphs (e) and (f) of additional note 3(A) to this chapter.

0204 22 50

Legs

The term ‘legs’ is defined in paragraphs (g) and (h) of additional note 3(A) to this chapter.

0204 30 00

Carcases and half-carcases of lamb, frozen

The explanatory note to subheading 0204 10 00 applies, mutatis mutandis.

0204 41 00 to 0204 43 90

Other meat of sheep, frozen

The explanatory notes to subheadings 0204 21 00, 0204 22 10, 0204 22 30 and 0204 22 50 apply, mutatis mutandis, to subheadings 0204 41 00, 0204 42 10, 0204 42 30 and 0204 42 50, respectively.

0204 50 11 to 0204 50 79

Meat of goats

The terms ‘carcases’ and ‘half-carcases’ (subheadings 0204 50 11 and 0204 50 51), ‘short forequarters’ (subheadings 0204 50 13 and 0204 50 53), ‘chines and/or best ends’ (subheadings 0204 50 15 and 0204 50 55) and ‘legs’ (subheadings 0204 50 19 and 0204 50 59) are defined in additional note 3(A) to this chapter, in paragraphs (a) and (b), (c) and (d), (e) and (f) and (g) and (h), respectively.

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

This heading covers the offal of animals falling in headings 0101 to 0104. Offal intended for the manufacture of pharmaceutical products does not fall in the subheadings concerned, unless it complies with the conditions laid down by the competent authorities.

Further guidance is given in the HS Explanatory Note to heading 0206.

0206 10 10 to 0206 10 98

Of bovine animals, fresh or chilled

These subheadings cover only fresh or chilled offal of animals falling in heading 0102.

0206 10 95

Thick skirt and thin skirt

Thick skirt and thin skirt are muscular parts of the diaphragm.

0206 21 00 to 0206 29 99

Of bovine animals, frozen

These subheadings cover only frozen offal of animals of heading 0102.

0206 30 00

Of swine, fresh or chilled

This subheading covers only fresh or chilled offal of animals of heading 0103.

The explanatory note to subheading 0206 49 00, first paragraph, applies, mutatis mutandis.

This subheading also includes feet, tails, livers, kidneys, hearts, tongues, lungs, edible rind, brains and caul.

0206 41 00 and 0206 49 00

Of swine, frozen

These subheadings cover only frozen offal of animals of heading 0103.

0206 49 00

Other

This subheading includes heads and halves of heads, with or without the brains, cheeks or tongues, and parts of heads (additional note 2(C) to this chapter); the term ‘parts of heads’ is defined in the third paragraph of the said additional note.

This subheading also includes feet, tails, kidneys, hearts, tongues, lungs, edible rind, brains and caul.

This subheading includes offal of wild boar.

0206 80 91

Of horses, asses, mules and hinnies

This subheading covers only fresh or chilled offal of animals of heading 0101.

0206 80 99

Of sheep and goats

This subheading covers only fresh or chilled offal of animals of heading 0104.

0206 90 91

Of horses, asses, mules and hinnies

This subheading covers only frozen offal of animals of heading 0101.

0206 90 99

Of sheep and goats

This subheading covers only frozen offal of animals of heading 0104.

0207

Meat and edible offal, of the poultry of heading 0105 , fresh, chilled or frozen

0207 11 10

Plucked and gutted, with heads and feet, known as ‘83 % chickens’

This subheading includes plucked fowls, with heads and feet, from which the guts have been withdrawn, but with the other entrails (particularly the lungs, the liver, the gizzard, the heart, the ovaries) remaining in position.

0207 11 30

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’

This subheading includes roasting chickens, which are plucked chickens without heads and feet, but with the neck, completely drawn, but inside the carcase of which the heart, liver and gizzard have been replaced.

0207 11 90

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented

This subheading includes roasting chickens, which are plucked chickens without heads and feet, and completely drawn. It also covers fowls presented in a form other than those mentioned under subheadings 0207 11 10 and 0207 11 30, for example, unplucked, ungutted chickens, with heads and feet.

0207 12 10 and 0207 12 90

Not cut in pieces, frozen

The explanatory notes to subheadings 0207 11 30 and 0207 11 90 apply, mutatis mutandis.

0207 13 10

Boneless

This subheading covers meat of fowls, without bones, regardless of the part of the carcase from which it comes.

0207 13 20

Halves or quarters

The term ‘halves’ is defined in additional note 4(a) and (b) to this chapter.

The term ‘quarters’ is defined in additional note 4(a) and (c) to this chapter. This subheading includes hindquarters consisting of the drumstick (tibia and fibula), leg (femur), rear part of the back and rump as well as forequarters consisting essentially of one half of the breast with the wing attached.

0207 13 30

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 13 40

Backs, necks, backs with necks attached, rumps and wing-tips

See additional note 4(a) to this chapter.

This subheading includes backs with necks attached consisting of a piece of the neck, the back and possibly the rump; backs; necks; rumps (tails); wing tips.

0207 13 50

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 13 60

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

The cut separating the leg from the back should be made between the two lines demarcating the joints as shown in the diagram below:

 

Image

0207 13 91

Livers

See the HS Explanatory Note to heading 0207, final paragraph.

0207 13 99

Other

This subheading covers edible offal, in particular hearts, combs and wattles, but excluding livers.

This subheading also includes the feet of fowls.

0207 14 10 to 0207 14 99

Cuts and offal, frozen

The explanatory notes to subheadings 0207 13 10 to 0207 13 99 apply, mutatis mutandis.

0207 24 10

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’

This subheading includes plucked turkeys without heads and feet but with the neck, completely drawn, but inside the carcase of which the heart, liver and gizzard have been replaced.

0207 24 90

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented

This subheading includes plucked turkeys, ready for roasting, without heads, necks and feet and completely drawn. It also covers turkeys presented in a form other than those mentioned under subheadings 0207 24 10 and 0207 24 90.

0207 25 10 and 0207 25 90

Not cut in pieces, frozen

The explanatory notes to subheadings 0207 24 10 and 0207 24 90 apply, mutatis mutandis.

0207 26 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 26 20

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 26 30

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 26 40

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 26 50

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 26 60

Drumsticks and cuts of drumsticks

The term ‘drumsticks’ is defined in additional note 4(a) and (g) to this chapter.

The cut separating the drumstick from the femur should be made between the two lines demarcating the joints as shown in the diagram below:

 

Image

0207 26 70

Other

This subheading includes the cuts defined in additional note 4(a) and (h) to this chapter.

The cut separating the femur (sometimes known commercially as thigh) or whole leg from the back should be made between the two lines demarcating the joints, as shown in the diagram in the explanatory note to subheading 0207 13 60.

The cut separating the femur from the drumstick should be made between the two lines demarcating the joints as shown in the diagram in the explanatory note to subheading 0207 26 60.

0207 26 91

Livers

See the HS Explanatory Note to heading 0207, final paragraph.

0207 26 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 27 10 to 0207 27 99

Cuts and offal, frozen

The explanatory notes to subheadings 0207 26 10 to 0207 26 99 apply, mutatis mutandis.

0207 41 30

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

This subheading includes plucked ducks, without heads and feet but with the neck, completely drawn, but inside the carcase of which the heart, liver and gizzard have been replaced.

0207 41 80

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

This subheading includes plucked ducks, ready for roasting, without heads, necks and feet and completely drawn. It also covers ducks presented in a form other than those mentioned under subheadings 0207 41 20, 0207 41 30 and 0207 41 80.

0207 42 30

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’

The explanatory note to subheading 0207 41 30 applies, mutatis mutandis.

0207 42 80

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented

The explanatory note to subheading 0207 41 80 applies, mutatis mutandis.

0207 43 00

Fatty livers, fresh or chilled

See the HS Explanatory Note to heading 0207, final paragraph.

0207 44 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 44 21

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 44 31

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 44 41

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 44 51

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 44 61

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

0207 44 71

Paletots

The term ‘duck or goose paletots’ is defined in additional note 4(ij) to this chapter.

0207 44 91

Livers, other than fatty livers

See the HS Explanatory Note to heading 0207, final paragraph.

0207 44 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 45 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 45 21 to 0207 45 81

With bone in

The explanatory notes to subheadings 0207 13 20 to 0207 13 60 and 0207 44 71 apply, mutatis mutandis.

0207 45 93 and 0207 45 95

Livers

See the HS Explanatory Note to heading 0207, final paragraph.

0207 45 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 51 90

Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

This subheading includes plucked geese, without heads and feet, completely drawn, but inside the carcase of which the heart and gizzard have been replaced, as well as plucked geese, ready for roasting, without heads and feet, and completely drawn. It also covers geese presented in a form other than those mentioned under subheadings 0207 51 10 and 0207 51 90, for example, slaughtered geese which have been plucked and bled, but not drawn, and without their heads and feet.

0207 52 90

Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented

The explanatory note to subheading 0207 51 90 applies, mutatis mutandis.

0207 53 00

Fatty livers, fresh or chilled

See the HS Explanatory Note to heading 0207, final paragraph.

0207 54 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 54 21

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 54 31

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 54 41

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 54 51

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 54 61

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

0207 54 71

Paletots

The term ‘duck or goose paletots’ is defined in additional note 4(ij) to this chapter.

0207 54 91

Livers, other than fatty livers

See the HS Explanatory Note to heading 0207, final paragraph.

0207 54 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 55 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 55 21 to 0207 55 81

With bone in

The explanatory notes to subheadings 0207 13 20 to 0207 13 60 and 0207 44 71 apply, mutatis mutandis.

0207 55 93 and 0207 55 95

Livers

See the HS Explanatory Note to heading 0207, final paragraph.

0207 55 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0207 60 10

Boneless

The explanatory note to subheading 0207 13 10 applies, mutatis mutandis.

0207 60 21

Halves or quarters

The explanatory note to subheading 0207 13 20 applies, mutatis mutandis.

0207 60 31

Whole wings, with or without tips

The term ‘whole wings, with or without tips’ is defined in additional note 4(a) and (d) to this chapter.

0207 60 41

Backs, necks, backs with necks attached, rumps and wing-tips

The explanatory note to subheading 0207 13 40 applies, mutatis mutandis.

0207 60 51

Breasts and cuts thereof

The term ‘breasts’ is defined in additional note 4(a) and (e) to this chapter.

0207 60 61

Legs and cuts thereof

The term ‘legs’ is defined in additional note 4(a) and (f) to this chapter.

0207 60 99

Other

The explanatory note to subheading 0207 13 99 applies, mutatis mutandis.

0208

Other meat and edible meat offal, fresh, chilled or frozen

This heading covers only meat and edible meat offal of the animals classified in heading 0106, fresh, chilled or frozen.

0208 10 10

Of domestic rabbits

This subheading covers meat and edible meat offal of the animals falling in subheading 0106 14 10.

0208 90 10

Of domestic pigeons

This subheading covers the meat and edible meat offal of domestic pigeons (farmyard pigeons, ornamental pigeons, carrier pigeons). The meat and edible meat offal of pigeons described as ‘non-domestic’ in the explanatory note to subheading 0106 39 10 are, therefore, excluded from this subheading and are classified in subheading 0208 90 30.

0208 90 30

Of game, other than of rabbit or hares

This subheading includes the meat and edible meat offal of:

1.

furred game: fallow deer, roe-deer, chamois or izard (Rupicapra rupicapra), moose or elk, goat-antelope, antelopes, gazelles, bears and kangaroos;

2.

feathered game: wild pigeons, wild geese, wild duck, partridges, pheasants, woodcock, snipe, grouse, ortolans and ostriches.

The meat and edible meat offal of animals generally the object of hunting and shooting (pheasants, fallow deer, ostriches, etc.) remain classified as meat and edible meat offal of game even when such animals have been raised in captivity.

The meat and edible meat offal of reindeer is excluded from this subheading (subheading 0208 90 60). However, the meat and edible meat offal of certain species of reindeer (for example, caribou) are classified in this subheading provided that proof is furnished that such meat and edible meat offal come from animals which lived in the wild and which were hunted.

This subheading does not cover the meat and edible meat offal of wild rabbits (Oryctolagus cuniculus) or hares, which fall in subheading 0208 10 90.

0208 90 60

Of reindeer

See the explanatory note to subheading 0208 90 30, third paragraph.

0209

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

0209 10 11 and 0209 10 19

Subcutaneous pig fat

The term ‘subcutaneous pig fat’ is defined in additional note 2(D) to this chapter.

0209 10 90

Pig fat, other than that of subheading 0209 10 11 or 0209 10 19

See the HS Explanatory Note to heading 0209, second paragraph.

0209 90 00

Other

See the HS Explanatory Note to heading 0209, third paragraph.

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

With the exception of subcutaneous fat and other fat of heading 0209, this heading covers meat and offal, salted, in brine, dried or smoked, of all the animals falling in headings 0101 to 0106.

As regards the terms ‘dried or smoked’ and ‘salted, in brine’, see additional notes 2(E) and 7 to this chapter.

0210 11 11 to 0210 11 90

Hams, shoulders and cuts thereof, with bone in

For the definition of the term ‘with bone in’, see the HS Explanatory Note to subheading 0210 11.

0210 11 11 to 0210 11 39

Of domestic swine

The terms ‘hams’ and ‘shoulders’ are defined in additional note 2(A)(b) and (d) to this chapter.

0210 11 11 and 0210 11 19

Salted or in brine

These subheadings cover only hams, shoulders and parts thereof, with bone in, of domestic swine, which have been preserved by deep dry salting or pickling in brine. They may, however, have been further subjected to some slight drying or smoking but not to the extent that they are regarded as dried or smoked for the purposes of subheadings 0210 11 31 and 0210 11 39 (as defined in additional note 2(E) to this chapter).

0210 11 31 and 0210 11 39

Dried or smoked

These subheadings cover hams, shoulders and cuts thereof, with bone in, of domestic swine, preserved by a drying or smoking process, even if these methods of preservation are combined with a prior salting or pickling treatment. This is particularly so in the case of hams which have been salted before being partially dehydrated, whether in the open air (hams of the Parma or Bayonne types) or by smoking (hams of the Ardennes type).

Hams, shoulders and cuts thereof which have been partially dehydrated, but the actual preservation of which is ensured by freezing or deep-freezing, fall in subheading 0203 22 11 or 0203 22 19.

0210 12 11 and 0210 12 19

Of domestic swine

The terms ‘bellies’ and ‘cuts’ are defined in paragraph (f) of additional note 2(A) and in additional note 2(B) to this chapter.

0210 12 11

Salted or in brine

The explanatory note to subheadings 0210 11 11 and 0210 11 19 applies, mutatis mutandis.

0210 12 19

Dried or smoked

The explanatory note to subheadings 0210 11 31 and 0210 11 39 applies, mutatis mutandis.

0210 19 10

Bacon sides or spencers

The terms ‘bacon sides’ and ‘spencers’ are defined in paragraphs (g) and (h) of additional note 2(A) to this chapter.

0210 19 20

Three-quarter sides or middles

The terms ‘three-quarter sides’ and ‘middles’ are defined in paragraphs (ij) and (k) of additional note 2(A) to this chapter.

0210 19 30

Fore-ends and cuts thereof

The term ‘fore-ends’ is defined in paragraph (c) of additional note 2(A) to this chapter.

0210 19 40

Loins and cuts thereof

The term ‘loins’ is defined in paragraph (e) of additional note 2(A) to this chapter.

0210 19 60

Fore-ends and cuts thereof

The term ‘fore-ends’ is defined in paragraph (c) of additional note 2(A) to this chapter.

0210 20 10 and 0210 20 90

Meat of bovine animals

These subheadings cover only the meat of animals of heading 0102, salted, in brine, dried or smoked; offal of bovine animals falls in subheading 0210 99 51 or 0210 99 59.

0210 99 10

Of horses, salted, in brine or dried

This subheading covers only the meat of animals of subheadings 0101 21 00 to 0101 29 90, salted, in brine or dried. Smoked horsemeat falls in subheading 0210 99 39. Horse offal falls in subheading 0210 99 85.

0210 99 21 and 0210 99 29

Of sheep and goats

These subheadings cover the meat of animals of heading 0104, salted, in brine, dried or smoked. Offal of these species falls in subheading 0210 99 85.

0210 99 31

Of reindeer

See the explanatory note to subheading 0208 90 30, third paragraph.

0210 99 49

Other

This subheading includes heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, including parts thereof (see additional note 2(C) to this chapter). Parts of heads are defined in the third paragraph of the aforementioned additional note.

For a definition of offal, see the HS Explanatory Note to heading 0206.

0210 99 90

Edible flours and meals of meat or meat offal

This subheading also covers pellets of these flours and meals.

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

General

1.

Fish and crustaceans, molluscs and other aquatic invertebrates which have been deep-frozen are classified in the same way as fish and crustaceans, molluscs and other aquatic invertebrates which have been frozen.

2.

Simple scalding (blanching), consisting of a light heat treatment which does not entail cooking as such does not affect the classification. It is often used before freezing, particularly for tunny fish and the flesh of crustaceans or molluscs.

3.

The following are excluded from Chapter 3:

(a)

fish maws (air bladders), raw, dried or salted, unfit for human consumption (heading 0511);

(b)

lightly salted fish, dried or smoked and steeped in a vegetable oil in order to ensure provisional preservation — products known as ‘semi-preserved’ — (heading 1604);

(c)

fish, simply pickled in oil or vinegar, whether or not further prepared (heading 1604);

(d)

molluscs which have undergone heat treatment that is sufficient to bring about the coagulation of their proteins (heading 1605).

0301

Live fish

0301 11 00 and 0301 19 00

Ornamental fish

See the HS Explanatory Note to subheadings 0301 11 and 0301 19.

0301 11 00

Freshwater fish

This subheading includes:

1.

Hemigrammus ocellifer;

2.

goldfish (Carassius auratus) and the golden carp;

3.

mollies, including the black molly (Mollienisia latipinna and velifera), the green swordtail and its red and albino variants (Xiphophorus helleri), the red, gold, black and white platys (Platypoecilus maculatus) and the swordtail and platy hybrids (Xiphophorus and Okattoiecukys), namely the black swordtail and the Berlin swordtail;

4.

Siamese fighting fish (Betta splendens), the paradise fish (Macropodus opercularis or viridi-auratus), the gouramis and the dwarf gouramis (Trichogaster trichopterus and Colisa lalia and fasciata);

5.

angel fish (Pterophyllum scalare and eimckei).

0301 19 00

Other

This subheading includes:

1.

the Chaetodontidae;

2.

the Labridae;

3.

the Scaridae (parrot fish, false parrot fish and scarichthys).

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

0302 11 10 to 0302 11 80

Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster )

These subheadings cover:

1.

sea trout (Salmo trutta trutta);

2.

river trout or common trout (Salmo trutta fario);

3.

lake trout (Salmo trutta lacustris);

4.

rainbow trout or American trout or steelhead (Oncorhynchus mykiss);

5.

cutthroat trout (Oncorhynchus clarki);

6.

golden trout (Oncorhynchus aguabonita);

7.

gila trout (Oncorhynchus gilae);

8.

trout of the species Oncorhynchus apache;

9.

trout of the species Oncorhynchus chrysogaster.

0302 13 00

Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus )

This subheading covers:

1.

red salmon or sockeye salmon or Alaska red salmon (Oncorhynchus nerka);

2.

pink salmon or humpback salmon (Oncorhynchus gorbuscha);

3.

keta salmon or dog salmon or chum salmon (Oncorhynchus keta);

4.

chinook or king salmon or Californian salmon or spring salmon (Oncorhynchus tschawytscha);

5.

silver salmon or coho salmon (Oncorhynchus kisutch);

6.

Japanese salmon or Japanese cherry salmon (Oncorhynchus masou);

7.

salmon of the species Oncorhynchus rhodurus.

0302 19 00

Other

Among the other freshwater salmonidae included here are:

1.

lake whitefish or white fish, vendace and powan (Coregonus clupeaformis, Coregonus fera, Coregonus albula, Coregonus lavaretus);

2.

houting (Coregonus oxyrhynchus);

3.

char (Salvelinus alpinus), brook trout sometimes called ‘Fountain salmon’) (Salvelinus fontinalis), lake char or namaycush or christivomer (Salvelinus namaycush or Christivomer namaycush).

0302 21 10 to 0302 29 80

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes

Flat fish are not flattened in a vertical plane like skate but in a horizontal plane, with two eyes on the upper side.

0302 29 80

Other

This subheading includes: brill (Scophthalmus rhombus), common dab (Pleuronectes limanda or Limanda limanda), lemon sole (Pleuronectes microcephalus or Microstomus kitt), the European or mud flounder (Platichthys flesus or Flesus flesus).

0302 31 10 and 0302 31 90

Albacore or longfinned tunas ( Thunnus alalunga )

Albacore or longfinned tunas are recognisable by their long pectoral fins, which reach to behind the anus and by their dark blue backs and blue-grey flanks and belly.

0302 32 10 and 0302 32 90

Yellowfin tunas ( Thunnus albacares )

Yellowfin tunas are easily recognised by the sickle-shape of their anal and second dorsal fins.

0302 33 10 and 0302 33 90

Skipjack or stripe-bellied bonito

Skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) are distinguished by the presence of four to seven dark, longitudinal stripes on their bellies. Their dark blue backs are accentuated by a clearly defined area of green above the pectoral fin which fades away towards the middle of the body. They have silvery flanks and bellies and short fins.

These subheadings do not cover the Atlantic or belted bonitos (Sarda sarda), which have oblique bands on their backs; these fish, if fresh or chilled, are classified in subheading 0302 89 90.

0302 41 00

Herring ( Clupea harengus , Clupea pallasii )

For the purposes of this subheading, the term ‘herring’ is to be taken to mean only Clupeidae of the species Clupea harengus (Nordic herring) and Clupea pallasii (Pacific herring). The fish known as ‘Indian herring’ (Chirocentrus dorab) are classified in subheading 0302 89 90 when imported fresh or chilled.

0302 43 10

Sardines of the species Sardina pilchardus

This subheading also includes large adult sardines (up to 25 cm) known as ‘pilchards’.

0302 43 90

Brisling or sprats ( Sprattus sprattus )

For the purposes of this subheading, the term ‘sprats’ is to be taken to mean only Clupeidae of the species Sprattus sprattus; these fish, closely related to herring but of a much smaller size, are often wrongly called ‘Norwegian anchovy’.

0302 51 10 and 0302 51 90

Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus )

Cod may be up to 1,5 m in length. They have olive-coloured backs with dark spots and a clear belly with a white lateral line. They have three dorsal fins, a short ventral fin and a barbel on the chin.

0302 53 00

Coalfish ( Pollachius virens )

Coalfish are more commonly known as saithe or coley.

0302 74 00

Eels ( Anguilla spp.)

For the purposes of this subheading, the term ‘eels’ is to be taken to apply only to eels properly so-called (Anguilla spp.), including the European eel (Anguilla anguilla) in its two forms (the large-headed eel and the pointed-nosed or long-snouted eel), the American eel (Anguilla rostrata), the Japanese eel (Anguilla japonica) and the Australian eel (Anguilla australis).

Consequently, fish which are wrongly called eels such as conger-eels, also known as ‘sea-eels’ (Conger conger), moray or murry, also known as ‘moray eels’ (Muraena helena) and sand-eels or lance (Ammodytes spp.) are excluded from this subheading and fall in subheading 0302 89 90.

0302 81 10

Dogfish of the species Squalus acanthias

Dogfish are spiny sharks with lateral gill slits located above the pectorals; their bodies are rounded and smooth; their backs are grey and their bellies white; they may be up to 1 m in length.

0302 81 90

Other

This subheading includes the tope (Galeorhinus galeus or Galeus canis).

0302 89 10

Freshwater fish

The freshwater fish falling in this subheading include:

1.

tench (Tinca tinca);

2.

barbel (Barbus spp.);

3.

perch: common perch (Perca fluviatilis), black-bass perch (Micropterus spp.), sun perch (Lepomis gibbosus) and ruff or pope (Gymnocephalus cernuus or Acerina cernua);

4.

common bream (Abramis brama) and silver bream (Blicca bjoerkna);

5.

pike (Esox spp.) and spear pike (Lepisosteus spp.);

6.

bleak (Alburnus alburnus), common gudgeon (Gobio gobio), Danube gudgeon (Gobio uranoscopus), bullhead pike (Cottus gobio), and river burbot (eel-pout) (Lota lota);

7.

river lampreys or small lampern (Lampetra fluviatilis) and brook lamprey (Lampetra planeri);

8.

fish of the genera Leuciscus spp., Rutilus spp. and Idus spp., for example, roach, dark or dusky ide, wall-eyed ide or red roach, chub or large-headed European chub, dace;

9.

grayling (Thymallus spp.);

10.

pike-perch or zander (Stizostedion lucioperca).

0302 89 90

Other

The saltwater fish falling in this subheading include:

1.

whiting-pout (Trisopterus luscus and Trisopterus esmarki);

2.

comber (Serranus spp.) and grouper (Epinephelus spp.);

3.

striped mullet (Mullus barbatus) and red mullet or surmullet (Mullus surmuletus);

4.

gurnard or gurnet (Trigla, Eutrigla, Aspitrigla, Lepidotrigla and Trigloporus spp.);

5.

scorpion fish (Scorpaena spp.);

6.

sea lamprey (Petromyzon marinus);

7.

garfish or needle-fish (Belone belone) and weevers (Trachinus spp.);

8.

smelt (Osmerus spp.);

9.

capelin (Mallotus villosus);

10.

fish of the species Kathetostoma giganteum.

0302 90 00

Livers and roes

Livers and roes of fish, fresh or chilled, which by reason of their species and condition are fit for human consumption remain in this subheading even if intended for industrial use.

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

The provisions of the explanatory notes to the subheadings of heading 0302 apply, mutatis mutandis, to the subheadings of this heading.

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

0304 31 00 to 0304 49 90

Fresh or chilled fillets

See the HS Explanatory Note to heading 0304, first paragraph, (1).

These subheadings also cover fillets cut into pieces, provided that the pieces can be identified as having been obtained from fillets. The species most used for this purpose are trout, salmon, cod, haddock, saithe, redfish (for example, Norway haddock), whiting, hake, gilt head bream or dorade, sole, plaice, turbot, ling, tuna, mackerel, herring and anchovy.

0304 49 90

Other

This subheading includes fillets of herring.

0304 61 00 to 0304 89 90

Frozen fillets

See the explanatory note to subheadings 0304 31 00 to 0304 49 90.

These subheadings include deep-frozen blocks or slabs consisting of fillets or pieces of fillets (usually from cod), whether or not mixed with a small amount (not exceeding 20 % by weight) of separate flakes of the same species of fish used merely to fill up spaces in the blocks or slabs. The blocks or slabs are intended to be cut up into smaller pieces (portions, fingers, etc.) which are packed for retail.

0304 93 10

Surimi

Surimi is an intermediate product marketed in a frozen state. It consists of a whitish paste with practically no smell or taste and made from finely minced, washed and sieved fish meat. Successive washings remove most of the fat and water-soluble protein. In order to improve the consistency and stabilise the product in the frozen state, small quantities of additives (for example, sugar, salt, D-glucitol (sorbitol) and di- or triphosphate) are added.

This subheading does not cover surimi-based preparations (subheading 1604 20 05).

0304 94 10

Surimi

See the explanatory note to subheading 0304 93 10.

0304 95 10

Surimi

See the explanatory note to subheading 0304 93 10.

0304 99 10

Surimi

See the explanatory note to subheading 0304 93 10.

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

0305 10 00

Flours, meals and pellets of fish, fit for human consumption

Flours and meals of fish are generally rendered edible by de-oiling and de-odorisation and may sometimes be known as ‘fish concentrate’.

This subheading also covers products known as ‘instant fish’ obtained from the flesh of fresh fish, frozen, cut into small pieces, finely shredded and dried.

0305 31 00 to 0305 39 90

Fish fillets, dried, salted or in brine, but not smoked

The explanatory note to subheadings 0304 31 00 to 0304 49 90 applies, mutatis mutandis. Smoked fish fillets are classified in subheadings 0305 41 00 to 0305 49 80.

0305 41 00 to 0305 49 80

Smoked fish, including fillets, other than edible fish offal

See the HS Explanatory Note to heading 0305, fourth paragraph.

0305 63 00

Anchovies ( Engraulis spp.)

This subheading covers only anchovies in brine which have not undergone any other preparation. They are put up in small barrels or jars or often in hermetically sealed cans without having undergone any heat treatment after closure of the can.

0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

Crustaceans which have been shelled and cooked (for example, cooked and peeled tails of shrimps, usually frozen), are classified in heading 1605.

Partially shelled parts of crabs (for example, claws) which have been cooked by steaming or by boiling in water and are ready to eat without further shelling are also classified in heading 1605.

0306 11 05 to 0306 11 90

Rock lobster and other sea crawfish ( Palinurus spp., Panulirus spp., Jasus spp.)

Unlike true lobsters, rock lobsters and other sea crawfish are red and have only very small claws but strongly developed antennae. In addition, they have a spiny, knobbly carapace.

0306 11 10

Crawfish tails

This subheading covers crawfish tails in shell, whole or divided into two parts, as well as shelled tails.

0306 11 90

Other

This subheading covers crawfish in shell, whole or split lengthwise, as well as crawfish meat.

0306 12 05 to 0306 12 90

Lobsters ( Homarus spp.)

Lobsters are crustaceans with large claws. Uncooked lobsters are dark blue in colour with white or yellowish marbling; they become red only on cooking.

Lobsters are put up in virtually the same way as rock lobsters and other sea crawfish.

0306 14 05 to 0306 14 90

Crabs

The term ‘crabs’ covers a large variety of claw-bearing crustaceans of widely differing sizes which are distinguished from crawfish, lobsters, shrimps and prawns, and crayfish by the absence of a fleshy articulated tail.

0306 14 90

Other

This subheading includes, in addition to the European sea crabs such as the swimming crab (Portunus puber) and the spider crab (Maia squinado), a large number of other species (Cancer, Carcinus, Portunus, Neptunus, Charybdis, Scylla, Erimacrus, Limulus, Maia, Menippi spp., in particular), as well as the freshwater crab known as the ‘Chinese crab’ (Eriocheir sinensis).

0306 15 10 and 0306 15 90

Norway lobsters ( Nephrops norvegicus )

Norway lobsters, also known as Dublin Bay prawns, are recognisable by their long, slender and prismatic claws.

0306 16 10 to 0306 17 99

Cold-water shrimps and prawns ( Pandalus spp., Crangon crangon ); other shrimps and prawns

These subheadings include:

1.

prawns, some varieties of which are sometimes known as ‘pink shrimps’ (although certain varieties do not really turn pink until cooked) of the family Pandalidae;

2.

brown or grey shrimps of the genus Crangon;

3.

shrimps and prawns of the families Palaemonidae and Penaeidae. Included among them are the common prawn (Palaemon serratus) and the royal or caramota shrimp (Penaeus caramota or Penaeus kerathurus).

0306 19 10

Freshwater crayfish

Crayfish are freshwater crustaceans, the most important species of which belong to the genera Astacus, Cambarus, Orconectes and Pacifastacus.

This subheading also covers tails.

0306 21 10 and 0306 21 90

Rock lobster and other sea crawfish ( Palinurus spp., Panulirus spp., Jasus spp.)

See the explanatory notes to subheadings 0306 11 05 to 0306 11 90.

0306 22 10 to 0306 22 99

Lobsters ( Homarus spp.)

See the explanatory note to subheadings 0306 12 05 to 0306 12 90.

0306 24 10 to 0306 24 80

Crabs

See the explanatory notes to subheadings 0306 14 05 to 0306 14 90.

0306 24 80

Other

This subheading includes, in addition to the European sea crabs such as the swimming crab (Portunus puber) and the spider crab (Maia squinado), a large number of other species (Paralithodes chamchaticus, Callinectes sapidus, Chionoecetes spp., Cancer, Carcinus, Portunus, Neptunus, Charybdis, Scylla, Erimacrus, Limulus, Maia, Menippi spp., in particular), as well as the freshwater crab known as the ‘Chinese crab’ (Eriocheir sinensis).

0306 25 10 and 0306 25 90

Norway lobsters ( Nephrops norvegicus )

See the explanatory note to subheadings 0306 15 10 and 0306 15 90.

0306 26 10 to 0306 27 99

Cold-water shrimps and prawns ( Pandalus spp., Crangon crangon ); other shrimps and prawns

See the explanatory note to subheadings 0306 16 10 to 0306 17 99.

0306 29 10

Freshwater crayfish

See the explanatory note to subheading 0306 19 10.

0307

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption

0307 11 10 to 0307 19 90

Oysters

These subheadings cover only the bivalve molluscs of the genera Ostrea, Crassostrea (also called Gryphaea) and Pycnodonta.

A distinction is usually made between flat oysters (of the genus Ostrea) and those with irregular shells such as the Portuguese oyster (Crassostrea angulata) and the Blue Point or Virginian oyster (Crassostrea virginica).

0307 11 10

Flat oysters (of the genus Ostrea ), live and weighing (shell included) not more than 40 g each

Only oysters of the genus Ostrea weighing not more than 40 g each (including the shell) are classified in this subheading. The flat oysters gathered in Europe are in general of the species Ostrea edulis. There are other species such as, in particular, Ostrea lurida of the Pacific coast of North America and Ostrea chilensis of Chile.

0307 11 90 to 0307 19 90

Other

Oysters of the genus Ostrea weighing more than 40 g each, as well as all oysters, immature or adult, of the genus Crassostrea (called also Gryphaea) and of the genus Pycnodonta are classified in these subheadings.

The genus Crassostrea includes the Portuguese oyster (Crassostrea angulata), the Japanese oyster (Crassostrea gigas) and the oyster known as the Blue Point or Virginian (Crassostrea virginica).

0307 71 00 to 0307 79 90

Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae)

These subheadings include:

1.

clams (Scrobicularia plana), thresher clams (Mactra spp.) and cockles (Cardium spp.);

2.

razor shells (Solen spp.), such as razor clams (Solen marginatus, Solen siliqua and Solen ensis), and hardshell clams (Venus mercenaria and Venus verrucosa).

0307 91 10 to 0307 99 80

Other, including flours, meals and pellets, fit for human consumption

These subheadings include:

1.

sea snails such as the common whelk (Buccinum undatum);

2.

winkles (Littorina and Lunatia spp.);

3.

cuttle fish of the species Sepia pharaonis;

4.

jumbo flying squid (Dosidicus gigas) and Japanese flying squid (Todarodes pacificus).

CHAPTER 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

General

Caseinates obtained from milk casein are used, for example, as emulsifiers (sodium caseinate) or as a source of protein (calcium caseinate). Products containing caseinates in excess of 3 % by weight of the dry matter are excluded from headings 0401 to 0404, since those caseinates do not occur naturally in milk at this level (in particular, see heading 1901).

0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

In so far as the products contain no additions other than those provided for in the HS General Explanatory Note to this chapter, second paragraph, this heading includes:

1.

full-cream milk, unprocessed, and such milk partially or completely skimmed;

2.

pasteurised milk, i.e., milk, the keeping qualities of which have been improved by partial elimination of microbial growths by means of heat treatment;

3.

sterilised milk, including UHT milk, which keeps longer, the microbial growths having been virtually eliminated by a more extensive heat treatment;

4.

homogenised milk, in which the fat globules of the natural emulsion have been fragmented — by mechanical means under very high pressure linked with heat treatment — into glomerules of smaller dimensions, which partially prevents the formation of cream;

5.

peptonised milk, i.e. milk, the digestibility of which has been improved by adding pepsins to process the proteins;

6.

cream, which is the fatty layer which forms naturally on the top of standing milk by slow agglomeration of the fatty emulsifying globules. Whether removed by hand or extracted by centrifuging the milk in a cream separator, it contains, in addition to the other constituents of milk, a fairly high fat content (usually exceeding 10 % by weight). Certain centrifuge processes produce creams with a fat content in excess of 50 % by weight.

Cream is regarded as ‘not concentrated’ within this heading, no matter what its percentage of fat content, so long as it has been obtained wholly:

(a)

by skimming the surface of the milk,

(b)

by centrifuging.

However, ‘concentrated’ cream produced by different means, such as the evaporation of water during heat treatment, falls in heading 0402.

0402

Milk and cream, concentrated or containing added sugar or other sweetening matter.

This heading includes milk powders to which disinfection centrifugate has been added back, provided that the ratio of natural milk constituents is not disturbed (otherwise, heading 0404).

Products containing soya lecithin (emulsifier) in excess of 3 % by weight of the dry matter are excluded from this heading.

See also the HS Explanatory Note to heading 0404, exclusion (d).

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Products in paste form which are normally eaten with a spoon are not to be classified as products in powder, granules or other solid forms.

For the purposes of this heading, the term ‘buttermilk’ covers both sweet (i.e., non-acidified) and acidified buttermilk.

0403 10 11 to 0403 10 99

Yogurt

These subheadings apply only to products which are obtained by the lactic fermentation of Streptococcus thermophilus and Lactobacillus delbrueckii subsp. bulgaricus, exclusively.

These subheadings do not apply to products which, after fermentation, have been subjected to a heat treatment which has deactivated the yogurt cultures (subheading 0403 90).

0403 90 11 to 0403 90 99

Other

See the explanatory note to subheadings 0403 10 11 to 0403 10 99.

These subheadings do not cover products of the type ‘cagliata’ as described in the explanatory note to subheadings 0406 10 30 to 0406 10 80, third paragraph.

0404

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

See the explanatory note to heading 0402, first paragraph.

0404 90 21 to 0404 90 89

Other

The explanatory note to heading 0402 applies, mutatis mutandis.

These subheadings include concentrated milk proteins obtained by partially removing the lactose and mineral salts from skimmed milk and in which the protein content amounts to 85 % or less by weight of the dry matter. The protein content is calculated by multiplying the nitrogen content by a conversion factor of 6,38.

When the protein content of a concentrated milk protein exceeds 85 % by weight of the dry matter, the product is covered by heading 3504 (see additional note 1 to Chapter 35).

0405

Butter and other fats and oils derived from milk; dairy spreads

0405 10 11 to 0405 10 90

Butter

The term ‘butter’ is defined in note 2(a) and in subheading note 2 to this chapter.

See also the HS Explanatory Note to heading 0405, (A).

Butter is an aqueous emulsion in milk-fat, the water being its dispersed phase and the fat its dispersion medium.

On the other hand, cream (headings 0401 and 0402) — in which the percentage of fat may in some cases equal that of butter — is an emulsion of fat globules in water, the water being its dispersion medium and the fat the dispersed phase.

From this difference in structure, it follows that, by adding the appropriate quantity of water to cream, one can approximately reconstitute the original milk, but this is not possible with butter.

0405 20 10 to 0405 20 90

Dairy spreads

The expression ‘dairy spreads’ is defined in note 2(b) to this chapter.

See also the HS Explanatory Note to heading 0405, (B).

0405 90 10 and 0405 90 90

Other

See subheading note 2 to this chapter and the HS Explanatory Note to heading 0405, (C).

0406

Cheese and curd

Products in which the milk-fat has been wholly or partially replaced by other (for example, vegetable) types of fat are not regarded as cheese within this heading (generally, heading 2106).

0406 10 30 to 0406 10 80

Fresh (unripened or uncured) cheese, including whey cheese, and curd

For whey cheese, see the HS Explanatory Note to heading 0406, second paragraph.

Curd or ‘white cheese’ is the product obtained from curdled milk from which most of the serum has been extracted (for example, by draining or squeezing). Curd (other than in powder) with up to 30 % by weight of added sugar and fruit is regarded as retaining the character of curd and remains classified in these subheadings.

These subheadings include products of the type ‘cagliata’, i.e., products obtained by coagulating with rennet, other enzymes or acid treatment, full-cream milk, milk partially or completely skimmed, from which most of the serum has been extracted. These products are presented in the form of a paste not yet plastic-curd, smooth, easy to separate into grains, with an intense characteristic smell and with a sodium chloride content not exceeding 0,3 % by weight. They are ‘intermediate’ products, needing to be further processed, mainly to obtain cheeses.

0406 20 00

Grated or powdered cheese, of all kinds

This subheading covers:

1.

grated cheeses, usually used as seasonings or for other purposes in the food-processing industry. They are most often obtained from hard cheeses (for example, Grana, Parmigiano Reggiano, Emmental, Reggianito, Sbrinz, Asiago, Pecorino, etc.). These cheeses may have been partially dehydrated with a view to ensuring the longest possible preservation.

This classification also covers cheeses which, after grating, are agglomerated;

2.

powdered cheeses usually used in the food industry. They are made from all kinds of cheeses which have been either liquefied and then powdered, or reduced to a paste and dried and ground.

0406 30 10 to 0406 30 90

Processed cheese, not grated or powdered

See the HS Explanatory Note to heading 0406, first paragraph, (3).

0406 40 10 to 0406 40 90

Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti

See the HS Explanatory Note to subheading 0406 40.

The main feature of these cheeses is an irregular pigmentation due to the development of mould in the body of the cheese.

0406 40 90

Other

This subheading includes cheeses with a clearly visible white/greyish irregular pigmentation in the body of the cheese, obtained by using colourless Penicillium roqueforti strains.

0407

Birds' eggs, in shell, fresh, preserved or cooked

This heading also covers rotten eggs in shell, as well as eggs in which the incubation process has started.

Preservation may be achieved by treating the outside of the eggs with a fat, wax or paraffin wax, by immersion in a solution of lime or silicate (soda or potash), or by other methods.

The term ‘poultry’ means the birds of heading 0105.

0407 11 00 to 0407 19 90

Fertilised eggs for incubation

These subheadings cover only eggs of poultry and of other birds meeting the terms laid down by the competent authorities.

0408

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

0408 11 80

Other

This subheading includes egg yolks suitable for human consumption and egg yolks unfit for human consumption other than those falling under subheading 0408 11 20.

This also includes dried egg yolk which has been preserved by the addition of small quantities of chemicals and is intended for making cakes and pastries, products of the macaroni type and similar products.

0408 19 81 and 0408 19 89

Other

The first sentence of the explanatory note to subheading 0408 11 80 applies, mutatis mutandis.

0408 91 80

Other

The explanatory note to subheading 0408 11 80 applies, mutatis mutandis.

0408 99 80

Other

The explanatory note to subheading 0408 11 80 applies, mutatis mutandis.

In addition to whole eggs with their shell removed, which may be presented fresh, this subheading covers preserved fluid whole eggs preserved, for example, by adding salt or chemical preservatives and frozen whole eggs. It also includes eggs cooked by steaming or by boiling in water, and moulded eggs (for example, cylindrical ‘long’ eggs made up from the yolks and whites of several eggs).

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

0505

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0505 10 10 and 0505 10 90

Feathers of a kind used for stuffing; down

Products of these subheadings are defined in the HS Explanatory Note to subheading 0505 10.

0505 10 10

Raw

This subheading covers feathers of a kind used for stuffing and down in the condition as plucked from the body of the bird, even if the operation was effected when the feathers were wet. It also covers feathers and down which, after plucking, have been subjected to a dust-removal treatment, have been disinfected, or have undergone a merely preservative treatment.

This subheading also covers salvaged (or used) feathers, which cannot be reused in their existing state as feathers for stuffing. Products of this subheading are, generally, presented in the form of compressed bales.

0505 10 90

Other

This subheading covers feathers of a kind used for stuffing and down which have been given a more elaborate cleaning treatment than that referred to in the explanatory note to subheading 0505 10 10, for example, washing in water or steam and drying with hot air.

0505 90 00

Other

This subheading includes:

1.

skins and other parts of birds (heads, wings, necks, etc.) with their feathers or down, intended, for example, for the manufacture of head-dress accessories;

2.

skins of birds without tectrices, especially the part of goose skin known as ‘swan skin’, used mainly for the manufacture of pompons;

3.

large feathers from the wing or tail or other parts of the plumage, unusable for stuffing, particularly because of their size and the rigidity of their scapes;

4.

ornamental parts intended, after working, for the manufacture of trimmings for head-dresses, for artificial flowers, etc. Such parts are, for example, feathers of ostrich, egret, heron, pheasant, marabou, ibis, peacock, bird of paradise, flamingo, jay, humming bird, magpie, vulture, gull and stork;

5.

feathers, generally of a uniform length, used for the manufacture of feather dusters and feather brushes;

6.

certain well defined parts of feathers such as the quills and the scapes, whether or not split (for example, for the manufacture of tooth picks, fishing tackle), barbs cut from the scape or attached to a thin shaving of the scape, whether or not with trimmed edges (pulled feathers). However, if despite any processing undergone these retain the character of feathers for stuffing, they fall in subheading 0505 10 10 or 0505 10 90.

This subheading also includes products known as ‘gerissene Hahnenhälse’ which are the scapes of feathers, trimmed except for their fine end portions, which retain small plumes or barbs which the trimming process has been unable to remove;

7.

powders (or meal) and waste of feathers or of parts of feathers.

0506

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

0506 10 00

Ossein and bones treated with acid

See the HS Explanatory Note to heading 0506, second paragraph, (3).

0506 90 00

Other

See the HS Explanatory Note to heading 0506, second paragraph, (1), (2), (4) and (5).

0510 00 00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

In addition to the products mentioned in the HS Explanatory Note to heading 0510, this heading includes chilled or frozen placenta tissue, whether or not in sterile containers.

0511

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption

0511 91 10

Fish waste

See the HS Explanatory Note to heading 0511, (6), paragraphs (i) to (iv).

0511 91 90

Other

This subheading covers:

1.

inedible fish eggs and roes (see the HS Explanatory Note to heading 0511, (5), paragraphs (i) and (ii));

2.

waste of crustaceans, molluscs or other aquatic invertebrates, for example, shells of shrimps and prawns, whether or not powdered;

3.

dead animals of Chapter 3, inedible or classed unfit for human consumption, for example, daphnids, known as water fleas, and other ostracoda or phyllopods, dried, for feeding aquarium fish.

0511 99 31 and 0511 99 39

Natural sponges of animal origin

See the HS Explanatory Note to heading 0511, (14).

0511 99 31

Raw

In addition to sponges imported in the state in which they have been taken from the sea, this subheading includes natural sponges which have had their exterior covering, soft viscous substances and some of their extraneous matter (for example, calcareous substances, sand) removed by threshing or crushing and washing in seawater.

This subheading also covers natural sponges which have had their unusable parts (rotten parts, for example) removed, for example, by cutting, and, in general, all sponges which have not undergone chemical treatment.

0511 99 39

Other

This subheading covers sponges which have been further prepared to remove entirely their calcareous substances, to lighten them in colour (by treatment with bromine or with sodium thiosulphate), to degrease them (by soaking in a solution of ammonia), to bleach them (by soaking in 2 % oxalic acid) or, by other chemical treatments, to make them suitable for use.

0511 99 85

Other

This subheading includes the products described in the HS Explanatory Note to heading 0511, (2), (3), (4), (7), (8) and (13). This subheading also covers dead animals of Chapter 1, inedible or classed unfit for human consumption.

This subheading does not include animal blood plasma (heading 3002, for example).

SECTION II

VEGETABLE PRODUCTS

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

0601

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212

0601 20 30

Orchids, hyacinths, narcissi and tulips

This subheading includes epiphytic orchids (for example, orchids of the genera Cattleya and Dendrobium).

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn

0602 10 10 and 0602 10 90

Unrooted cuttings and slips

These subheadings cover:

1.

the live parts of plants without roots which have been separated from the parent plant to become independent plants (cuttings);

2.

the live parts of plants with buds (eyes) which are intended for grafting on to plants (slips).

0602 40 00

Roses, grafted or not

This subheading covers both cultivated roses and dog or wild roses.

0602 90 10

Mushroom spawn

Mushroom spawn is the term given to a net of fragile threads (Thallus or Mycelium), often found underground, which lives and grows on the surface of decomposing animal or vegetable matter and develops in the tissues themselves and produces mushrooms.

Mushroom spawn bred for commercial purposes is sold in the form of squares, comprising fragments of half-decomposed straw on which are deposited layers of mycelium.

This subheading also includes a product consisting of mushroom spawn, not fully developed, placed in microscopic amounts on a layer of cereal grains enclosed in a compost of sterilised horse manure (a mixture of straw and horse dung).

0602 90 41

Forest trees

This subheading includes young plants from the seeds of coniferous or deciduous trees, normally used for afforestation. They are generally supplied without balled roots.

0602 90 45

Rooted cuttings and young plants

This subheading includes young plants, not elsewhere specified or included, i.e., plants requiring further nursery cultivation before being planted. These are one- to two-year-old seedlings, also rooted cuttings, grafted or budded root-stocks or plants, layers and plants which are generally not older than two to three years.

0602 90 49

Other

This subheading includes trees and shrubs of European or exotic species, not elsewhere specified or included, which are not normally used for afforestation. They are generally supplied with balled roots.

0602 90 50

Other outdoor plants

This subheading includes winter-hardy plants which are intended for permanent planting, whose non-woody stem above the ground dies in autumn and sends out new shoots in spring.

This subheading also includes ferns, marsh and aquatic plants (other than those of heading 0601 and of subheading 0602 90 99).

This subheading also includes turf rolls and turf slabs for making lawns.

0603

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

0603 11 00 to 0603 19 80

Fresh

These subheadings include flowers and flower buds, the natural colour of which has been modified or enhanced, particularly by absorption treatment with coloured solutions before or after cutting or merely by soaking, provided that these products are imported fresh.

0603 19 80

Other

This subheading includes sunflowers and reseda. However, the stems and leaves of these two plants (without flowers) fall in subheading 1404 90 00.

This subheading also includes willow branches with buds or flowers. However, willow branches without buds or flowers fall in subheading 1401 90 00.

0604

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

0604 20 11

Reindeer moss

This is a plant of the Cladoniaceae family (Cladonia rangiferina, Cladonia silvatica and Cladonia alpestris).

0604 20 90

Other

This subheading does not cover fresh ears of sweetcorn (Zea mays var. saccharata) (Chapter 7) or of cereal plants (Chapter 10).

0604 90 11

Reindeer moss

See the explanatory note to subheading 0604 20 11.

0604 90 91

Not further prepared than dried

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 90 99).

This subheading does not cover the simply dried ears of sweetcorn (Zea mays var. saccharata) (Chapter 7) or of cereal plants (Chapter 10).

0604 90 99

Other

This subheading includes the dried ears of cereal plants (for example, maize) which have been bleached, dyed, impregnated or otherwise treated for ornamental purposes. This subheading also includes dried branches which have been twisted or formed into spirals.

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

General

Sprouts (vegetable sprouts and other sprouts) are sprouted seeds used for human consumption, eaten either raw or cooked. Sprouting is the practice of germinating seeds by moistening them (this increases the water content in the seeds and brings them out of dormancy), until a new plant starts growing upward and leaves develop.

Generally, sprouts that are ready for human consumption can be presented in three ways:

(a)

as a germinating plant with seed leaves (cotyledons, embryonic first leaves), remains of the seeds and roots;

(b)

as a plant consisting of the sprouting cereal grain, for example, sprouted barley, so-called ‘green malt’ (see also the explanatory note to subheadings 1107 10 11 to 1107 10 99), which can be used either raw in salads or, after further processing, for the production of mainly beer or whisky;

(c)

as a ‘baby plant’ consisting only of seed leaves, without the remains of seeds or roots and not bearing ‘adult leaves’ (true leaves, formed post-embryonically). These kinds of sprout are usually presented, with a growth medium, in little boxes.

When classifying sprouts, the following principles are to be applied:

sprouts of the vegetables named in Chapter 7 are to be classified as fresh vegetables in Chapter 7 under their respective headings, given that fresh vegetables fall in this Chapter whether intended for use as food, for sowing or for planting, with the exception of seedling vegetables in a condition for replanting of heading 0602 (see the HS General Explanatory Note to Chapter 7, tenth paragraph),

beans used for bean-sprout production are to be classified under heading 0713 as dried leguminous vegetables (see the HS Subheading Explanatory Note to subheading 0713 31). However, bean sprouts germinated from these, and sprouts from other dried leguminous vegetables, are classified as fresh leguminous vegetables under heading 0708,

although, in the form of just seeds, some plants qualify for classification in another chapter of the Combined Nomenclature, such as Chapter 9 or 12, once they have been germinated they become suitable for consumption as a vegetable and are to be classified accordingly in Chapter 7, since they have lost the objective characteristics of Chapter 9 or 12. See the HS Explanatory Note to heading 0709, first paragraph, (14), as regards bamboo shoots and soya-bean sprouts,

sprouts made from the grains of cereals of Chapter 10 (heading 1001, 1002, 1003, 1004, 1006 or 1008), for example, sprouted barley, are to be classified in subheading 1107 10 (sprouted barley is excluded from Chapter 10, see the HS Explanatory Note to heading 1003, exclusion (a)) which is the most specific heading for sprouted cereals, the heading not being limited to dried sprouted cereals (malt). ‘Green malt’ is classified in subheadings 1107 10 11 to 1107 10 99 (see the explanatory note to subheadings 1107 10 11 to 1107 10 99, first paragraph) and is considered as grain that has started to germinate but has not yet been dried,

sprouts made from the variety Zea mays var. saccharata (sweetcorn), to be classified in Chapter 7 by application of note 2 to Chapter 7 and note 2 to Chapter 10, are to be classified in heading 0709 (subheading 0709 99 60).

Non-exhaustive list of sprouts together with their CN codes:

CN code

Description (Latin name)

0703 10 19

Sprouts of onion (Allium cepa)

0703 20 00

Sprouts of garlic (Allium sativum)

0703 90 00

Sprouts of leeks (Allium porrum)

0704 90 90

Broccoli sprouts (Brassica oleracea var. italica)

0704 90 90

Rocket sprouts (Eruca sativa; syn. Eruca vesicaria ssp. sativa (Miller) Thell., Brassica eruca L.)

0706 90 90

Beetroot sprouts (Beta vulgaris ssp. vulgaris)

0706 90 90

Sprouts of radishes (Raphanus sativus)

0708 10 00

Sprouts of peas (Pisum sativum)

0708 20 00

Azuki bean sprouts (Phaseolus angularis)

0708 20 00

Mung bean sprouts (Vigna radiata)

0708 20 00

Rice bean sprouts (Phaseolus pubescens)

0708 90 00

Chickpea sprouts (Cicer arietinum)

0708 90 00

Dragon's-teeth sprouts (Lotus maritimus)

0708 90 00

Lentil sprouts (Lens culinaris)

0708 90 00

Pigeon pea sprouts (Cajanus cajan)

0709 99 50

Fennel sprouts (Foeniculum vulgare var. azoricum)

0709 99 60

Sweetcorn sprouts (Zea mays var. saccharata)

0709 99 90

Basil sprouts (Ocimum spp.)

0709 99 90

Black mustard sprouts (Brassica nigra, syn.: Sinapis nigra L., Sisymbrium nigrum (L.) Prantl.)

0709 99 90

Blue giant hyssop sprouts (Agastache foeniculum)

0709 99 90

Borage sprouts (Borago officinalis)

0709 99 90

Chinese mahogany sprouts (Toona sinensis)

0709 99 90

Common glasswort sprouts (Salicornia europaea)

0709 99 90

Coriander sprouts (Coriandrum sativum)

0709 99 90

Cress sprouts (Lepidium sativum)

0709 99 90

Fenugreek sprouts (Trigonella foenum-graecum)

0709 99 90

Sprouts of green shiso or purple shiso (Perilla frutescens)

0709 99 90

Sunflower sprouts (Helianthus annuus)

0709 99 90

White mustard sprouts (Sinapis alba)

1107 10 19

Green malt of wheat (Triticum aestivum)

1107 10 99

Green malt of barley (Hordeum vulgare)

1107 10 99

Green malt of millet (Panicum miliaceum)

1107 10 99

Green malt of oats (Avena sativa)

1107 10 99

Green malt of rice (Oryza sativa)

1107 10 99

Green malt of rye (Secale cereale)

1214 90 90

Alfalfa sprouts (Medicago sativa)

 

0701

Potatoes, fresh or chilled

0701 90 50

New, from 1 January to 30 June

New potatoes are distinguished by their pale colouring (usually, white or pink) and by their thin skin which is not set firm and is easily removed by scraping. In addition, they show no signs of germination.

0703

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

0703 10 11 to 0703 10 90

Onions and shallots

These subheadings cover all varieties of onion (Allium cepa) and shallots (Allium ascalonicum).

0703 10 11

Sets

This subheading covers one-year-old onion bulbs grown from seed, for planting out. Their diameter is generally 1 to 2 cm.

0703 20 00

Garlic

This subheading covers all varieties of garlic (Allium sativum) which are suitable for human consumption.

Garlic consisting of a single bulb without separate cloves, having an approximate diameter of between 25 mm and 50 mm and described in the trade as ‘solo garlic’, ‘pearl garlic’, ‘single bulb garlish’, ‘single clove garlic’ or ‘monobulb garlic’ (or any similar commercial denomination), is also covered by this subheading. This subheading does not cover so-called ‘great round-headed garlic’ or ‘elephant garlic’ (Allium ampeloprasum, falling under subheading 0703 90 00), which consists of a single bulb of an approximate diameter of 60 mm or more (i.e., significantly bigger and heavier than a multi-clove garlic bulb). The species Allium sativum and Allium ampeloprasum differ also regarding their respective gene pools.

0703 90 00

Leeks and other alliaceous vegetables

This subheading includes the common edible leek (Allium porrum), the Welsh onion or stone leek (Allium fistulosum) and chives (Allium schoenoprasum).

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

0704 10 00

Cauliflowers and headed broccoli

See the HS Explanatory Note to heading 0704, first paragraph, (1).

0704 90 10

White cabbages and red cabbages

This subheading covers white cabbage (Brassica oleracea L. var. capitata L. f. alba D. C.), including pointed cabbage (Brassica oleracea L. var. capitata L. f. var. alba D. C. subvar. conica and subvar. piramidalis) and red cabbage (Brassica oleracea L. var. capitata L. f. rubra (L.) Thell).

0704 90 90

Other

This subheading includes Savoy cabbage (Brassica oleracea L. var. bullata D. C. and var. sabauda L.), Chinese cabbage (for example, Brassica sinensis and Brassica pekinensis), kohlrabi or turnip-rooted cabbage (Brassica oleracea var. gongylodes) and sprouting broccoli or calabres (Brassica oleracea L. convar. botrytis (L.) Alef var. italica Plenck).

However, this subheading does not include:

(a)

edible roots of the genus Brassica (turnips fall in heading 0706, and swedes or rutabagas (Brassica napus var. napobrassica) fall in heading 1214);

(b)

forage kale, such as red or white marrowstem kale (Brassica oleracea var. medullosa) and cow cabbage (Brassica oleracea var. viridis) which fall in heading 1214.

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

0706 10 00

Carrots and turnips

This subheading covers only varieties of turnip and carrot (red or pink) suitable for human consumption. Forage carrots, generally white or pale yellow, forage turnips (Brassica campestris var. rapa) and swedes or rutabagas (Brassica napus var. napobrassica) fall in subheading 1214 90 10.

0706 90 90

Other

This subheading includes:

1.

salad beetroot (Beta vulgaris var. conditiva);

2.

salsify (Tragopogon porrifolius) and scorzonera (Scorzonera hispanica);

3.

radishes of all kinds: white, black, pink etc. (Raphanus sativus var. sativus and niger especially);

4.

turnip-rooted parsley (Petroselinum crispum var. tuberosum) and rooted chervil (Chaerophyllum bulbosum);

5.

parsnips (Pastinaca sativa);

6.

Japanese artichokes or chorogi (Stachys affinis or Stachys sieboldii), which are elongated rhizomes, yellowish white in colour and generally the size of the little finger with a number of constrictions.

However, edible roots and tubers with a high starch or inulin content, such as Jerusalem artichokes, sweet potatoes, taro and yams, fall in heading 0714.

0707 00

Cucumbers and gherkins, fresh or chilled

0707 00 90

Gherkins

The gherkins which fall in this subheading are a variety of small cucumber (85 or more to the kilogram).

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

0708 10 00

Peas ( Pisum sativum )

This subheading covers all peas of the species Pisum sativum, including forage peas (Pisum sativum var. arvense).

It does not cover cowpeas (including the black-eyed variety), which are beans falling in subheading 0708 20 00, or chickpeas of the genus Cicer falling in subheading 0708 90 00.

0708 90 00

Other leguminous vegetables

This subheading includes the products referred to in the HS Explanatory Note to heading 0708, first paragraph, (3), (4), (5) and (6).

0709

Other vegetables, fresh or chilled

0709 20 00

Asparagus

This subheading covers only the young shoots or ‘spears’ of asparagus (Asparagus officinalis).

0709 40 00

Celery other than celeriac

This subheading covers celery of the varieties ‘Apium graveolens L. var. dulce (Mill.) Pers.’ (ribbed, stick or winter celery) and ‘Apium graveolens var. secalinium Alef.’ (leaf celery).

0709 59 10

Chanterelles

This subheading covers only chanterelles or girolles (egg mushroom), generally of the colour of egg yolk, of the species Cantharellus cibarius Fries and Cantharellus friesii Quélet. Similar edible kinds such as the false chanterelle (Clitocybe aurantiaca) and the horn-of-plenty (Craterellus cornucopioides), sometimes used as a substitute for truffles in charcuterie, fall in subheading 0709 59 90.

0709 59 30

Flap mushrooms

This subheading covers only flap or boletus mushrooms of the genus Boletus and, in particular, the common flap mushroom or cep (Boletus edulis).

0709 60 10 to 0709 60 99

Fruits of the genus Capsicum or of the genus Pimenta

See the HS Explanatory Note to heading 0709, first paragraph, (5).

0709 92 10 and 0709 92 90

Olives

Olives having had oil extracted but with a fatty-matter content higher than 8 % remain in these subheadings.

0709 99 10

Salad vegetables, other than lettuce ( Lactuca sativa ) and chicory ( Cichorium spp.)

This subheading covers all types of salad plants, other than garden lettuce (Lactuca sativa), chicory and endives (Cichorium spp.); these include:

1.

lamb's lettuce;

2.

dandelions (Taraxacum officinale).

0709 99 20

Chard (or white beet) and cardoons

This subheading covers chard, also called white beet, spinach beet, silver beet or leaf beet (Beta vulgaris subvar. cicla) and cardoons (Cynara cardunculus).

0709 99 40

Capers

Capers are the unopened flower buds of a spiny perennial shrub (Capparis spinosa).

0709 99 90

Other

This subheading includes:

1.

okra, gumbo or ladies fingers (Hibiscus esculentus);

2.

rhubarb;

3.

sorrel (Rumex acetosa);

4.

oxalis (Oxalis crenata);

5.

skirret (Sium sisarum);

6.

various types of cress: garden cress (Lepidium sativum), watercress (Nasturtium officinale), winter cress (Barbarea verna), nasturtium or Indian cress (Tropaeolum majus), etc.;

7.

common purslain (Portulaca oleracea);

8.

parsley and chervil, other than turnip-rooted parsley and rooted chervil which fall in subheading 0706 90 90;

9.

tarragon (Artemisia dracunculus) and savory (Satureja hortensis or summer savory, and Satureja montana or winter savory);

10.

cultivated or sweet marjoram (Origanum majorana);

11.

bulbs of the family Liliaceae of the species ‘Muscari comosum’ (common names ‘lampasciolo’, ‘wild onions’, ‘lilas de terre’, ‘feather hyacinth’).

It should be noted that:

(a)

roots and tubers with a high starch or inulin content fall in heading 0714;

(b)

a certain number of plants are excluded from this subheading although they are used for human consumption; this applies particularly to the following:

1.

thyme (subheadings 0910 99 31 to 0910 99 39);

2.

bay leaves (subheading 0910 99 50);

3.

wild marjoram or oregano (Origanum vulgare), sage (Salvia officinalis), basil (Ocimum basilicum), mint (all varieties), vervain (Verbena spp.), rue (Ruta graveolens), hyssop (Hyssopus officinalis) and borage (Borago officinalis), which fall in heading 1211.

0710

Vegetables (uncooked, or cooked by steaming or boiling in water), frozen

The expression ‘frozen’ as defined in the HS General Explanatory Note to this chapter, third paragraph, is also to be seen by the criteria set out in the judgment of the Court of Justice of the European Union in Case 120/75. By analogy, following the Court's interpretation of these criteria in its judgment in Case C-423/09, the process of freezing must give rise to substantial and irreversible changes, with the result that the product is no longer in its natural state.

Therefore, products are ‘frozen’ when the products which are subjected to the freezing processes undergo certain irreversible changes as a result of this very process, in particular to the structure of the cells, with the result that these products are no longer in their natural state, even after they have started to thaw or have thawed out completely.

0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0711 20 10 and 0711 20 90

Olives

These subheadings cover olives, normally in pickling brine, which have not yet been subjected to a process to remove their bitter flavour. Olives rendered edible — even by a simple prolonged soaking in brine — are excluded from these subheadings and are classified in subheading 2005 70 00.

0711 40 00

Cucumbers and gherkins

This subheading includes cucumbers and gherkins simply put into large vessels containing brine which, possibly with added vinegar or acetic acid, ensures that they are provisionally preserved during transportation and storage in as far as they are unsuitable for consumption in that state. These products usually contain by weight at least 10 % of salt.

Before being finally used, these products are usually treated in the following way, which renders them classifiable in Chapter 20:

partial removal of salt, followed by seasoning (which usually consists of adding a vinegar-based aromatised covering liquid),

pasteurisation intended to support the stabilising action of the salt and vinegar after the products have been transferred to small containers (tins, bottles, glass jars, etc.).

However, cucumbers and gherkins, whether or not preserved in brine, having undergone complete lactic fermentation, fall in Chapter 20. Cucumbers and gherkins that have undergone complete lactic fermentation can be distinguished by the fact that, in cross-section, the entire surface of the pulp appears glassy (i.e., somewhat transparent).

0711 51 00

Mushrooms of the genus Agaricus

Mushrooms of the present subheading may be preserved in a strong brine solution to which vinegar or acetic acid has been added.

0711 90 70

Capers

Capers of this subheading are usually preserved in barrels of pickling brine.

0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

Substances are not included in this heading which, in their dried form, are not used as vegetables but are used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes (heading 1211).

0712 90 30

Tomatoes

See the explanatory note to subheadings 2002 90 11 to 2002 90 99 concerning the classification of tomato powder.

0712 90 90

Other

This subheading excludes dried leaves and roots of the dandelion plant (Taraxacum officinale), dried sorrel (Rumex acetosa) and dried nasturtium or Indian cress (Tropaeolum majus) which are used for medicinal purposes (subheading 1211 90 86).

0713

Dried leguminous vegetables, shelled, whether or not skinned or split

Goods falling in this heading which are intended for sowing are the products of plant breeding and are generally identifiable by their packaging (for example, sacks bearing labels indicating their use) and by their higher price.

0713 10 10 and 0713 10 90

Peas ( Pisum sativum )

The explanatory note to subheading 0708 10 00 applies, mutatis mutandis.

0713 20 00

Chickpeas (garbanzos)

Chickpeas of this subheading are of the genus Cicer (mainly, Cicer arietinum), whether for sowing, human consumption or feeding animals.

0713 31 00

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.)Wilczek

See the HS Explanatory Note to subheading 0713 31.

0713 32 00

Small red (Adzuki) beans ( Phaseolus or Vigna angularis )

Adzuki beans are always marketed dry. Before the Adzuki plant has reached maturity, the beans are green and contain a high proportion of water. Once the plant has reached maturity, the bean turns red and becomes dry.

0713 35 00

Cow peas ( Vigna unguiculata )

This subheading includes horsegram (formerly Dolichos sinensis ssp. sesquipedalis) which is to be considered as a bean of the genus Vigna. The names ‘Dolichos unguiculata’ and ‘Dolichos sinensis’ are synonyms no longer in use for beans of the genus Vigna. Consequently, the horsegram is correctly named ‘Vigna unguiculata (L.) Walp. ssp. sesquipedalis’.

0713 40 00

Lentils

This subheading covers only lentils of the genus Ervum or Lens, for example, the many varieties of the common lentil (Ervum lens or Lens esculenta) and the lentil vetch or ervil (Ervum ervilia).

0713 90 00

Other

This subheading includes (with the exception of the horsegram of subheading 0713 35 00 and of the pigeon pea (Cajanus cajan) of subheading 0713 60 00) dolichos of the genus Dolichos such as the lablab (Dolichos lablab), the jack bean (Canavalia ensiformis), the velvet bean (Mucuna utilis) and seeds of guar (Cyamopsis tetragonoloba).

The following are excluded from this subheading: vetches of species other than Vicia faba (subheading 1209 29 45) and seeds of lupins (Lupinus) (subheading 1209 29 50).

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

The term ‘in the form of pellets’ is defined in note 1 to this section.

0714 10 00

Manioc (cassava)

This subheading includes:

1.

the tuberous roots of manioc, of which there are two main varieties (Manihot utilissima and Manihot aipi); the roots are arranged like the spokes of a wheel; their weight on harvesting can vary from 500 g to 3 kg or more;

2.

pellets made from agglomerated fragments of manioc roots or agglomerated flour or meal of the roots (see the HS Explanatory Note to heading 0714, second paragraph).

0714 20 10 and 0714 20 90

Sweet potatoes

Sweet potatoes are tubers with flesh which is white, yellow or red depending on variety and come from a herbaceous climbing plant (Ipomea batatas).

0714 90 20

Arrowroot, salep and similar roots and tubers with high starch content

This subheading includes:

1.

the roots of arrowroot, which belong to various vegetable species according to their origin: arrowroot (Maranta arundinacea), Indian arrowroot (Maranta indica), tacca (Tacca pinnatifida), Queensland arrowroot (Canna edulis);

2.

the roots of salep taken from different varieties of plant of the genus Orchis;

3.

the dead roots of dahlias and other dead tuberous roots of flowers;

4.

the tubers of chufa (Cyperus esculentus), also known as ‘tiger nut’.

0714 90 90

Other

This subheading includes the different varieties of Jerusalem artichoke (for example, Helianthus tuberosus, Helianthus strumosus and Helianthus decapetalus) and the starchy pith called ‘sago’ taken from the trunks of certain palms of a wide variety of species (Metroxylon, Rumphii, Raphia ruffia, Arenga, etc.).

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

General

This chapter includes fruit for distillation purposes in the form of a coarse pulp, even if natural fermentation has commenced.

0801

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

0801 21 00 and 0801 22 00

Brazil nuts

These are nuts with a hard shell reminiscent of mandarin segments in shape and size; the shell encloses a large kernel of triangular cross-section in a brownish fibrous envelope.

0802

Other nuts, fresh or dried, whether or not shelled or peeled

0802 21 00 and 0802 22 00

Hazelnuts or filberts ( Corylus spp.)

These subheadings include hazelnuts or cobs (fruit of Corylus avellana), Turkish hazel (fruit of Corylus colurna) and filberts (fruit of Corylus maxima).

0802 41 00 and 0802 42 00

Chestnuts ( Castanea spp.)

These subheadings cover only edible sweet chestnuts of the genus Castanea; they do not, therefore, include water chestnuts or caltrops (fruit of Trapa natans) which fall in subheading 0802 90 85 or horse chestnuts (Aesculus hippocastanum) which fall in heading 2308.

0802 51 00 and 0802 52 00

Pistachios

Pistachios are the fruit of the pistachio tree (Pistacia vera), which is cultivated mainly in Sicily, Greece and the Middle East.

The pistachio nut is the size of a small olive consisting of a soft, thin and usually moist husk which is red-brown in colour, very rough on the surface and slightly aromatic, a bivalve shell which is light in colour and woody, and an elongated kernel with a red-brown skin which is pale green inside and has a pleasant, mild flavour.

0802 90 50

Pine nuts

This subheading includes pine kernels (fruit of Pinus pinea), whether or not contained in the cone.

0802 90 85

Other

This subheading includes seeds of the Arolla pine (fruits of Pinus cembra), whether or not contained in the cone.

0803

Bananas, including plantains, fresh or dried

0803 10 10

Fresh

Plantains can be up to 50 cm long, and are bigger and have a more angular cross-section than bananas of subheading 0803 90 10. The starch contained in plantains differs from that contained in table bananas in that it does not become sweet during ripening. Plantains do not have a distinctive smell. They are not suitable for eating raw. They are usually harvested when green and eaten cooked.

0804

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

0804 40 00

Avocados

Avocado pears or avocados are the fruit of the avocado tree (Persea americana Mill.); they are drupes, often quite large, spherical, pear-shaped or like a long-necked flask depending on variety, enclosing a sometimes large stone. The skin is dark green, crimson, purple or yellow in colour. The firm flesh beneath the skin is greenish white in colour when ripe and paler near the stone.

0804 50 00

Guavas, mangoes and mangosteens

Guavas are the fruit of the guava tree (Psidium guayava L.); guavas are berries whose flesh is of varying colour (whitish, pink, cream, reddish or green) and which contain many small seeds.

Mangoes are the fruit of the mango tree (Mangifera indica); mangoes are drupes containing a flat stone with trailing fibres. Several varieties of mango exist, varying in weight (from 150 g to 1 kg), sweetness and flavour (some having a slight taste of turpentine).

Mangosteens are fruit of the mangosteen tree (Garcinia mangostana). The fruit is a berry of brownish-purple colour when ripe, with a thick pericarp containing several seeds surrounded by a spongy aril which is white, sugary and has a particularly delicate taste.

0805

Citrus fruit, fresh or dried

0805 10 20

Sweet oranges, fresh

This subheading covers only oranges of the species Citrus sinensis.

They include sanguine and semi-sanguine oranges.

Sanguine oranges are oranges whose skin (often over half its surface), flesh and juice have a pigmentation due to the presence of carotene. In the case of semi-sanguines, the pigmentation is generally less pronounced and is limited to the flesh and juice.

Sanguine oranges include ‘Blood ovals’, ‘sanguinas redondas’, ‘Navels sanguinas’, ‘Sanguinelli’, ‘Doubles fines’, ‘Washington sanguines’ or ‘improved doubles fines’ or ‘large sanguines’ and ‘Portuguese’.

0805 10 80

Other

This subheading includes bitter oranges (Seville oranges), the fruit of the species Citrus aurantium. They are used chiefly for preserves.

0805 20 30

Monreales and satsumas

Satsumas (Citrus reticulata Blanco var. unshiu (Swing)) are an early variety of mandarin. The fruit is large, yellow-orange in colour, juicy, non-acid and without pips.

0805 20 50

Mandarins and wilkings

Mandarins (Citrus nobilis Lour. or Citrus reticulata Blanco) may be distinguished from ordinary oranges by their smaller, flattened shape, by easier peeling, by a more distinct division of their segments and by their sweeter and more perfumed taste.

Wilkings are hybrids of a variety (cultivar) of the Willow leaf mandarin and the Temple mandarin (King mandarin) (itself a hybrid of mandarins and bitter oranges). They resemble mandarins, but are larger and pointed at one end.

0805 20 70

Tangerines

This subheading covers tangerines (Citrus reticulata Blanco var. tangerina).

0805 20 90

Other

This subheading includes:

1.

tangelos, hybrids of tangerine and grapefruit, including pomelos;

2.

ortaniques, hybrids of orange and tangerine;

3.

malaquinas, hybrids of orange and mandarin;

4.

tangors.

0805 40 00

Grapefruit, including pomelos

This subheading covers fruit of the species Citrus grandis and Citrus paradisi. These fruit have a light yellowish skin and are generally larger than oranges, with the shape of a sphere which may be slightly flattened, the flesh being yellow or pinkish and acid in taste.

0805 50 90

Limes ( Citrus aurantifolia , Citrus latifolia )

This subheading covers all the varieties of the species Citrus aurantifolia and Citrus latifolia.

Limes are small fruit, almost round or ovoid, with a thin, adhering green or greenish yellow skin. The juicy pulp is green and highly acid.

0805 90 00

Other

This subheading includes:

1.

citrons (Citrus medica), like a large lemon with very thick peel having a knobbed surface; the flesh is very fragrant, the pulp is acidulous and the candied rind is much used for cakes and confectionery;

2.

kumquats (Fortunella japonica, Fortunella hindsii and Fortunella margarita), a fruit the size of a large olive, round or oblong without flattening at the ends, with a smooth skin, a small amount of pulp and a slightly acid taste; their skin is sweet and eaten raw or puréed; they are also sometimes used for confectionery;

3.

chinottos (Citrus aurantium var. myrtifolia);

4.

bergamots (Citrus aurantium var. bergamia), a species of orange, pale yellow in colour and pear-shaped, with a slightly acid flavour, mainly used for making essential oil;

5.

oroblanco or sweetie (Citrus grandis Osbeck × Citrus paradisi Macf.), a cross between an acidless pomelo and a white grapefruit, with a thick rind in a bright green or golden colour; it is slightly larger in size than a grapefruit but with fewer seeds and a sweeter taste.

0806

Grapes, fresh or dried

0806 10 10

Table grapes

Table grapes generally differ from wine grapes in both appearance and type of packaging. Whereas table grapes are most often presented in boxes, cartons, trays, crates or small sealed panniers, wine grapes are presented either in large baskets, open packing cases or in tubs in which the grapes are often tightly packed, crushed or semi-pressed.

0806 20 10

Currants

Currants are the dried product obtained from grapes of the varieties (cultivars) Korinthiaki N. (Black Corinth) (Vitis vinifera L.). They are small, round, without stalks, and almost seedless, dark purple in colour tending to black, and very sweet.

0806 20 30

Sultanas

Sultanas are the dried product obtained from grapes of the varieties (cultivars) Soultanina B. (or Thompson seedless) (Vitis vinifera L.). They are seedless, medium-sized, golden in colour tending to brown, and sweet.

0806 20 90

Other

This subheading includes all dried grapes, other than currants and sultanas.

Dried muscatel grapes are the dried product obtained from grapes of the varieties (cultivars) of Moschato Alexandreias B. (or Muscatel or Malaga) (Vitis vinifera L.). They contain seeds.

0807

Melons (including watermelons) and papaws (papayas), fresh

0807 11 00

Watermelons

Watermelons are the fruit of the species Citrullus vulgaris Schrad. They can grow to a weight of 20 kg. The flesh is not very sugary, is very watery and is usually bright red in colour and contains black seeds.

0807 19 00

Other

This subheading includes fruit of the species Cucumis melo, of which several varieties exist, in particular the musk-melon (var. reticulatus Naud.) with reticulate skin, the sugary melon (var. saccharus Naud.) which also has reticulate skin, the cantaloupe (var. cantalupensis Naud.) with marked ridges on the skin, the winter melon (var. inodorus Naud.) and the smooth-skinned melon. The fruit is normally bulky, spherical or ovoid, with either a smooth or a rough rind; the flesh is firm and juicy, yellowish orange or white, with a sugary flavour. The centre of the fruit, which has more filaments and is hollow, contains a large number of flat, oval seeds which are shiny and yellowish-white.

0807 20 00

Papaws (papayas)

Papayas (Carica papaya), also known as papaws, are elongated or rounded fruit, either smooth or slightly ribbed, yellowish green to orange when ripe, which may vary in weight from a few hundred grams to several kilograms. The flesh, similar in consistency to melons, yellow tending to orange in colour, sugary and fragrant to varying degrees, encloses a cavity containing a large number of round, black seeds embedded in pulp.

0808

Apples, pears and quinces, fresh

0808 10 10

Cider apples, in bulk, from 16 September to 15 December

This subheading covers apples which, because of their appearance and characteristics (ungraded and unsorted fruit, generally smaller than dessert fruit with an acid or unpalatable flavour, low value, etc.), can be used only in the manufacture of beverages, fermented or not. They must be in bulk, without separators, in their means of transport (for example, railway wagons, large containers, lorries or lighters).

0808 30 10

Perry pears, in bulk, from 1 August to 31 December

The explanatory note to subheading 0808 10 10 applies, mutatis mutandis.

0809

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

0809 21 00 and 0809 29 00

Cherries

These subheadings cover all varieties of cherries, including wild cherries and in particular the common cherry (fruit of Prunus cerasus), morello cherries (fruit of Prunus cerasus var. austera), heart cherries (fruit of Prunus avium var. juliana) and hard-fleshed heart cherries (fruit of Prunus avium var. duracina), and geans (fruit of Prunus avium or Cerasus avium).

0809 30 10 and 0809 30 90

Peaches, including nectarines

Unlike peaches, nectarines are smooth-skinned.

0809 40 90

Sloes

Sloes are the fruit of the wild plum or blackthorn (Prunus spinosa).

0810

Other fruit, fresh

0810 20 10

Raspberries

This subheading includes the fruit of Rubus idaeus, Rubus illecebrosus, Rubus occidentalis and Rubus strigosus. Some varieties have red fruit, others white.

0810 30 10

Blackcurrants

This subheading covers the globular fruit of Ribes nigrum L.

0810 30 30

Redcurrants

This subheading covers the fruit of Ribes rubrum L.

0810 40 10

Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea )

The fruit is red or pink in colour.

0810 40 30

Fruit of the species Vaccinium myrtillus

The fruit is bluish-black in colour.

0810 50 00

Kiwifruit

This subheading covers the kiwifruit of the species Actinidia chinensis Planch. or Actinidia deliciosa.

These fruits, which are the size of an egg, are pulpy, with a bitter-sweet taste, and their hairy skin is a greenish-brown colour.

0810 90 20

Tamarinds, cashew apples, lychees, jackfruit, sapodilla plums, passion fruit, carambola and pitahaya

Tamarinds (fruit of Tamarindus indica and Tamarindus officinalis), as normally presented in international trade (pods, or pulp not containing added sugar or other substances nor otherwise treated), are classified in subheading 0813 40 65.

Jackfruit is the fruit of Artocarpus heterophylla and of Artocarpus integrifolia. The lychee is the fruit of Litchi chinensis. The sapodilla plum or naseberry is the fruit of Achras sapota.

This subheading includes passion fruit or granadillas or passifloras (for example, ‘maracuja’), such as the following species: the purple granadilla (Passiflora edulis), the giant granadilla (Passiflora quadrangularis) and the sweet granadilla (Passiflora ligularis).

0810 90 75

Other

In addition to the products given in the HS Explanatory Note to heading 0810, second paragraph, (8) (except lychees and sapodilla plums), this subheading includes:

1.

fruit of the arbutus (fruit of Arbutus unedo);

2.

barberries (fruit of Berberis vulgaris);

3.

fruit of the sea-buckthorn (fruit of Hippophäe rhamnoides);

4.

sorbs (or sorb apples) or service-berries (for example, fruit of Sorbus domestica and Sorbus aria);

5.

annouaceous fruits (fruit of Annona cherimola (cherimoya) and Annona reticulata (bullock's heart));

6.

the various species of Physalis or alkekengy (fruit of Physalis alkekengi (Chinese lantern) or Physalis pubescens);

7.

flacourtia fruit or Madagascar plum or governors plum (Flacourtia cataphracta and Idesia polycarpa);

8.

medlars (fruit of Mespilus germanica) and loquats or Japanese medlars (fruit of Eriobotrya japonica);

9.

the fruit of various species of Sapotaceae, for example, sapotas (fruit of Lucuma mammosa), but excluding sapodilla plums which come under subheading 0810 90 20;

10.

edible species of Actinidia, other than kiwifruit (Actinidia chinensis Planch. or Actinidia deliciosa) falling in subheading 0810 50 00;

11.

the fruit of various species of Sapindaceae, for example, rambutants (fruit of Nephelium lappaceum) and pulasans (fruit of Nephelium mutabile), but excluding lychees (fruit of Litchi chinensis) which come under subheading 0810 90 20.

0811

Fruit and nuts, uncooked, or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

The expression ‘frozen’ as defined in the HS General Explanatory Note to this chapter, second paragraph, is also to be seen by the criteria set out in the judgment of the Court of Justice of the European Union in Case 120/75. By analogy, following the Court's interpretation of these criteria in its judgment in Case C-423/09, the process of freezing must give rise to substantial and irreversible changes, with the result that the product is no longer in its natural state.

Therefore, products are ‘frozen’ when the products which are subjected to the freezing processes undergo certain irreversible changes as a result of this very process, in particular to the structure of the cells, with the result that these products are no longer in their natural state, even after they have started to thaw or have thawed out completely.

See additional note 1 to this chapter, regarding subheadings involving sugar content.

0811 20 31

Raspberries

See the explanatory note to subheading 0810 20 10.

0811 20 39

Blackcurrants

See the explanatory note to subheading 0810 30 10.

0811 20 51

Redcurrants

See the explanatory note to subheading 0810 30 30.

CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

General

The classification of spices which have been mixed together or have had other substances added to them is determined by note 1 to this chapter.

In accordance with this note, mixtures of spices with other substances, not having the essential character of spices, are excluded from this chapter. They fall in heading 2103 if they constitute mixed condiments or mixed seasonings. In the case of mixtures used directly for flavouring drinks or in the preparation of extracts intended for the manufacture of drinks, composed of spices or plants, parts of plants, seeds, fruits or nuts (whole, sliced, crushed or powdered) or species included in other chapters (Chapters 7, 11, 12, etc.), see the HS General Explanatory Note to this chapter, sixth and seventh paragraphs.

Debris and waste of spices, which inevitably arise during harvesting and subsequent working (for example, sorting or drying) or during storage operations or transportation, are classified as ‘neither crushed nor ground’, except where a product is identifiable (for example, by reason of its homogeneous composition) as having undergone an intentional crushing operation.

The expression ‘crushed or ground’ used in various headings of this chapter does not cover products cut into pieces.

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

0901 11 00 and 0901 12 00

Coffee, not roasted

These subheadings cover all forms of unroasted coffee, whether or not decaffeinated (including beans or fragments separated in sorting, sifting, etc.) even if intended for uses other than human consumption (for example, extraction of caffeine).

0901 11 00

Not decaffeinated

This subheading covers unroasted coffee, provided that it has not undergone any process to extract the caffeine.

0901 12 00

Decaffeinated

This subheading covers unroasted coffee which has undergone a process to extract the caffeine. Usually, coffee which has been treated in this way has a caffeine content of not more than 0,2 % by weight, calculated on the dry matter.

0901 21 00 and 0901 22 00

Coffee, roasted

These subheadings cover the coffee mentioned in the explanatory notes to subheadings 0901 11 00 and 0901 12 00 which has been roasted, whether or not washed, ground or concentrated.

0901 21 00

Not decaffeinated

The explanatory note to subheading 0901 11 00 applies, mutatis mutandis.

0901 22 00

Decaffeinated

The explanatory note to subheading 0901 12 00 applies, mutatis mutandis.

0901 90 10

Coffee husks and skins

Husks are the hulls within the fruit (berry) enclosing the beans, of which there are normally two.

Skins are the inner or ‘parchment’ skins enclosing each bean which are removed during roasting.

0901 90 90

Coffee substitutes containing coffee

This subheading covers the products referred to in the HS Explanatory Note to heading 0901, first paragraph, (5). These mixtures may be ground or unground or even compressed.

0904

Pepper of the genus Piper ; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta

0904 11 00

Neither crushed nor ground

This subheading covers the products referred to in the HS Explanatory Note to heading 0904, (1). It should be noted that broken peppercorns and fragments of pepper remain classified in this subheading, provided that they are obviously not the result of intentional grinding or crushing. This also applies to spice dust or sweepings, consisting of impure pepper.

This subheading includes green peppercorns preserved in a vinegar solution or brine, even with the addition of small quantities of citric acid.

0904 21 10 to 0904 22 00

Fruit of the genus Capsicum or of the genus Pimenta

These subheadings include products covered by the HS Explanatory Note to heading 0904, (2), when dried or crushed or ground.

0904 21 10

Sweet peppers ( Capsicum annuum )

The peppers of this subheading (Capsicum annuum) are relatively large in size and have a sweet flavour (without a burning taste). They can have different colours. This subheading covers only dry peppers, whole or in pieces but neither crushed nor ground.

0906

Cinnamon and cinnamon-tree flowers

0906 11 00 and 0906 19 00

Neither crushed nor ground

These subheadings cover, for example:

1.

sticks consisting of strips of bark or ‘quills’ rolled up inside each other and attaining a length of up to 110 cm;

2.

pieces made by cutting cinnamon sticks to specific lengths (for example, 5 to 10 cm);

3.

bark in pieces of various lengths and widths, such as ‘quillings’ (fragments and waste arising from the cutting of cinnamon sticks to standard lengths), ‘featherings’ and ‘chips’ (small pieces of cinnamon bark obtained during debarking and used particularly in the manufacture of cinnamon essence).

0906 11 00

Cinnamon ( Cinnamomum zeylanicum Blume )

See the HS Explanatory Note to subheading 0906 11.

0907

Cloves (whole fruit, cloves and stems)

This heading also covers crushed or ground cloves.

0908

Nutmeg, mace and cardamoms

0908 11 00

Neither crushed nor ground

See the HS Explanatory Note to heading 0908, (a).

This subheading covers nutmeg which is the seed of the nutmeg tree (Myristica fragrans).

This subheading also includes whole nutmegs for the industrial manufacture of essential oils or resinoids, which are often treated with lime water as a protection from insects, and nutmegs of inferior quality such as those which have shrivelled or have been broken during harvesting, and are marketed under the descriptions ‘waste’, ‘BWP’ (broken, wormy, punky) or ‘defective’.

0908 21 00 and 0908 22 00

Mace

See the HS Explanatory Note to heading 0908, (b).

0908 31 00 and 0908 32 00

Cardamoms

See the HS Explanatory Note to heading 0908, (c), (1) to (4).

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries

0909 21 00 and 0909 22 00

Seeds of coriander

See the HS Explanatory Note to heading 0909, first and third paragraphs.

Seeds of coriander are spherical with a light yellow-brown colour. They are sugary to the taste and slightly pungent.

0909 31 00 and 0909 32 00

Seeds of cumin

See the HS Explanatory Note to heading 0909, first and third paragraphs.

Seeds of cumin are ovoid and ridged.

0909 61 00 and 0909 62 00

Seeds of anise, badian, caraway or fennel; juniper berries

See the HS Explanatory Note to heading 0909.

Seeds of caraway are ovoid, elongated and ridged.

0910

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices

0910 11 00 and 0910 12 00

Ginger

See the HS Explanatory Note to heading 0910, (a).

These subheadings cover rhizomes of ginger (Amomum zingiber L.), which may be presented fresh, dried or crushed. These subheadings include ‘grey’ (known as ‘black’ ginger) ginger (unscraped) and ‘white’ ginger (scraped).

0910 20 10 and 0910 20 90

Saffron

See the HS Explanatory Note to heading 0910, (b).

0910 30 00

Turmeric (curcuma)

See the HS Explanatory Note to heading 0910, (c).

Commercial round turmeric comes from the main tuber, which is large and rounded, while long turmeric comes from the side growths on the tuber, which are ovoid or cylindrical.

0910 91 05 to 0910 91 90

Mixtures referred to in note 1(b) to this chapter

See the HS Explanatory Note to heading 0910, (e) and (g).

0910 91 05

Curry

Curry powders are described in the HS Explanatory Note to heading 0910, (e); the addition as minor ingredients of other substances (salt, mustard seeds, flour from legumes) does not alter the classification of these mixtures.

0910 99 31 to 0910 99 39

Thyme

These subheadings cover the many species of thyme (Thymus vulgaris, Thymus zygis, Thymus serpyllum L. or wild thyme), whether or not dried.

0910 99 31

Wild thyme ( Thymus serpyllum L.)

This subheading covers only thyme of the species Thymus serpyllum L.

0910 99 33

Other

This subheading includes the plucked and dried leaves and flowers of Thymus vulgaris and Thymus zygis.

0910 99 50

Bay leaves

This subheading covers the leaves of the bay laurel (Laurus nobilis), whether or not dried.

0910 99 91 and 0910 99 99

Other

These subheadings include dill seed (Anethum graveolens), Kani and ‘negro pepper’ produced from the fruit of Xylopia aethiopica.

However, despite the fact that they are commonly used as spices, the following are not classified in these subheadings:

(a)

mustard seeds (heading 1207);

(b)

all types of galanga rhizomes (heading 1211);

(c)

the product called ‘bastard saffron’ or ‘safflower’, the colour of which is more red than true saffron and which consists of the flowers of safflower or zaffre — Carthamus tinctorius or Carthamus oxyacantha or Carthamus palaestinus (heading 1404).

Many seasoning plants which are not properly speaking spices are also excluded from this chapter and classified in particular in Chapters 7 and 12 (see the explanatory notes to those chapters).

CHAPTER 10

CEREALS

General

Dried ears of cereal (for example, maize) which have been bleached, dyed, impregnated or otherwise treated for ornamental purposes are classified in subheading 0604 90 99.

Cereals remain classified in this chapter although they have undergone heat treatment for preservation purposes which may cause the grains to partially gelatinise and sometimes burst. The partial gelatinisation (pregelatinisation) occurs in the drying process and concerns only a small quantity of the grains. This transformation of the starch is not the aim of the heat treatment, but only a side effect. That treatment is not to be considered as ‘otherwise worked’ within the meaning of note 1(B) to Chapter 10.

1001

Wheat and meslin

1001 11 00 and 1001 19 00

Durum wheat

See subheading note 1 to this chapter and the HS Explanatory Note to heading 1001, first paragraph, (2).

1001 91 20

Common wheat and meslin seed

Seeds are selected and may generally be distinguished by their packaging (for example, in bags with labels showing their purpose) and by their higher prices.

These seeds can be treated to protect them from pests or birds, after sowing.

1003

Barley

1003 10 00

Seed

See the explanatory note to subheading 1001 91 20.

1006

Rice

See additional note 1 to this chapter.

1008

Buckwheat, millet and canary seed; other cereals

1008 60 00

Triticale

Triticale is a hybrid cereal resulting from crossing wheat with rye. The grain is generally larger and more elongated than that of rye and often larger and more elongated than that of wheat; the outer layer is wrinkled.

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Additional note 2

As regards coconut, additional note 2 to this chapter applies only to flour, meal and powder of coconut. Shredded, desiccated coconut is classified under subheading 0801 11 00, and does not fall under the scope of heading 1106 even if it fulfils the criteria set out in point (b) of additional note 2 to this chapter.

Shredded, desiccated coconut is presented in slices, small fragments or thin strips. Coconut flour, meal or powder consists of fine particles.

 

1101 00

Wheat or meslin flour

See note 2 to this chapter.

Flours of this heading may contain small quantities of salt (generally, not more than 0,5 %), as well as small quantities of amylase, milled germs and roasted malt.

1102

Cereal flours other than of wheat or meslin

See note 2 to this chapter.

Flours of this heading may contain small quantities of salt (generally, not more than 0,5 %), as well as small quantities of amylase, milled germs and roasted malt.

1102 20 10 and 1102 20 90

Maize (corn) flour

For the determination of the fat content, the analytical method set out in Annex III, part H, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied in accordance with Commission Regulation (EEC) No 1748/85 (OJ L 167, 27.6.1985, p. 26).

These subheadings include maize flour described as ‘masa flour’ which is obtained by the ‘nixtamalisation’ method that is characterised by the cooking and soaking of maize grains in a calcium hydroxide solution and subsequent drying and grinding.

Any additional processing, such as roasting, leads however to the exclusion of such a product from heading 1102 (generally, Chapter 19)

1103

Cereal groats, meal and pellets

1103 11 10 to 1103 19 90

Groats and meal

1.

See notes 2 and 3 to this chapter.

2.

See the HS Explanatory Note to heading 1103, first six paragraphs.

3.

Products which do not comply with the sieving criteria laid down in note 3 to this chapter are classified in heading 1104.

Products which comply with the sieving criteria laid down in note 3 to this chapter but which, having been pearled, are in the form of round-shaped grain fragments, fall in one of the subheadings of heading 1104 covering pearled grains.

1103 13 10 and 1103 13 90

Of maize (corn)

For the determination of the fat content, see the explanatory note to subheadings 1102 20 10 and 1102 20 90.

These subheadings include groats and meal of maize described as ‘masa flour’ which is obtained by the ‘nixtamalisation’ method that is characterised by the cooking and soaking of maize grains in a calcium hydroxide solution and subsequent drying and grinding.

Any additional processing, such as roasting, leads however to the exclusion of such a product from heading 1103 (generally, Chapter 19).

1103 20 25 to 1103 20 90

Pellets

See the HS Explanatory Note to heading 1103, last paragraph.

1104

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground

The flaked grains which fall in subheadings 1104 12 90, 1104 19 69 and 1104 19 91 are grains which have been hulled and rolled.

1104 22 40 to 1104 29 89

Other worked grains (for example, hulled, pearled, sliced or kibbled)

See the HS Explanatory Note to heading 1104, second paragraph, (2) to (5).

1104 22 50

Pearled

In addition to the pearled grains referred to in the HS Explanatory Note to heading 1104, second paragraph, (4), this subheading covers grain fragments which, having been pearled, are in the form of round granules.

1104 22 95

Other

This subheading covers products obtained from the fragmentation of non-hulled cereal grains which do not comply with the sieving criteria laid down in note 3 to this chapter.

1104 23 40

Hulled (shelled or husked), whether or not sliced or kibbled; pearled

For the term ‘pearled’, see the explanatory note to subheading 1104 22 50.

1104 23 98

Other

See the explanatory note to subheading 1104 22 95.

Broken maize grains recovered during the sifting of cleaned unhulled maize grains and satisfying the criteria laid down in note 2(A) to this chapter are classified in this subheading as grains ‘not otherwise worked than kibbled’.

1104 29 05

Pearled

See the explanatory note to subheading 1104 22 50.

1104 29 08

Other

See the explanatory note to subheading 1104 22 95.

1104 29 30

Pearled

See the explanatory note to subheading 1104 22 50.

1104 29 51 to 1104 29 59

Not otherwise worked than kibbled

See the explanatory note to subheading 1104 22 95.

1104 30 10 and 1104 30 90

Germ of cereals, whole, rolled, flaked or ground

See the HS Explanatory Note to heading 1104, second paragraph, (6).

1106

Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8

The terms ‘flour’, ‘meal’ and ‘powder’ are defined in additional note 2 to this chapter.

Products presented in paste form are excluded from this heading.

1107

Malt, whether or not roasted

1107 10 11 to 1107 10 99

Not roasted

All malt in which the diastatic activity necessary for the saccharification of grain starch is present falls in these subheadings. Such malt includes green malt, aerated malt and kilned malt, the latter often being subdivided commercially into pale malt (of the Pilsen type) and dark malt (of the Munich type).

These subheadings also include green malt used for human consumption and consumed in the same way as vegetable sprouts, being a cereal grain that has started to germinate but has not yet been dried.

The whole malt falling in these subheadings is characterised by a floury, white, crumbly kernel. However, in the case of dark malt (of the Munich type), the colour of the kernel in about 10 % of the grains varies from yellow to brown. The kernels have a dry, crumbly consistency. When milled, they produce a fine soft meal.

1107 20 00

Roasted

This subheading covers any malt in which the diastatic activity has been reduced or has completely disappeared following roasting and which, consequently, acts only during brewing as an additive to the unroasted malt in order to give the beer a special colour and flavour.

The colour of the kernels in such malt varies from dirty white to black, according to the type.

This subheading includes:

1.

roasted malt which has been roasted without prior saccharification or after partial saccharification according to the degree of humidity of the pale malt used. This malt has a shiny exterior surface and its endosperm is black without being glassy;

2.

caramelised malt of which the sugar formed by prior saccharification has been caramelised. The colour of this malt is dull yellow to pale brown; the endosperm in at least 90 % of the grains is glassy in appearance and dirty white to dark brown in colour. Diastatic activity is still present to some degree in very pale caramelised malt. A proportion of 10 % of non-caramelised grains may occur.

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

1201

Soya beans, whether or not broken

Soya beans (seeds of Glycine max), vary in colour between brown, green and black. They contain practically no starch but are rich in protein and oil.

Special care should be taken with the tariff classification of some seeds marketed as ‘green soya beans’ or ‘green beans’. These are often not soya beans but beans classified in heading 0713.

1202

Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken

The groundnut or peanut, the seed of Arachis hypogaea, contains a high level of edible oil.

1205

Rape or colza seeds, whether or not broken

1205 10 10 and 1205 10 90

Low-erucic-acid rape or colza seeds

See subheading note 1 to this chapter and the HS Explanatory Note to heading 1205.

1206 00

Sunflower seeds, whether or not broken

1206 00 91

Shelled; in grey-and-white-striped shell

The sunflower seeds of this subheading are usually intended for the production of confectionery, for bird feed or for immediate consumption. In general, their length is only half the length of the shell which can exceed 2 cm. These seeds normally have an oil content of approximately 30 to 35 % by weight.

1206 00 99

Other

This subheading includes sunflower seeds for the production of oil for human consumption. They are normally delivered in their shell which is of uniform black colour. In general, the length of the seeds and the shells is almost identical. These seeds normally have an oil content of approximately 40 to 45 % by weight.

1207

Other oil seeds and oleaginous fruits, whether or not broken

1207 40 10 and 1207 40 90

Sesamum seeds

These subheadings cover the seeds of Sesamum indicum.

1207 50 10 and 1207 50 90

Mustard seeds

Mustard seeds are obtained from various vegetable species, for example, Sinapis alba, Brassica hirta, Brassica nigra and Brassica juncea.

1207 99 96

Other

Provided that they are not included in a previous subheading of this heading, fruit and seeds mentioned in the second paragraph of the HS Explanatory Note to heading 1207 come under this subheading.

This subheading also includes green soft-skinned pumpkin seeds genetically lacking the suberised outer layer of the seed coat (Cucurbita pepo L. convar. citrullinia Greb. var. styriaca and Cucurbita pepo L. var. oleifera Pietsch). These pumpkins are cultivated mainly for their oil and not for use as a vegetable, the latter seeds coming under subheading 1209 91 80.

This subheading does not include roasted pumpkin seeds (subheading 2008 19 or 2008 97).

1208

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard

See note 2 to this chapter.

1209

Seeds, fruit and spores, of a kind used for sowing

1209 10 00

Sugar-beet seed

This subheading covers only seeds of sugar beet (Beta vulgaris var. altissima).

Also included here are seeds called monogerm seeds, obtained either through genetic process or by segmentation of the glomerules (seed called segmented or pre-thinned), whether or not enveloped by a coating, the most common being clay-based.

1209 29 60

Fodder-beet seed ( Beta vulgaris var. alba )

This subheading also covers seeds called monogerm seeds, obtained either through genetic process or by segmentation of the glomerules (seed called segmented or pre-thinned), whether or not enveloped by a coating, the most common being clay-based.

1209 30 00

Seeds of herbaceous plants cultivated principally for their flowers

This subheading includes the seeds of herbaceous plants cultivated exclusively or mainly for their flowers (flowers for cutting, decoration, etc.). The seeds of the species may be presented on a support medium, for example, in cellulose wadding or in peat. This subheading includes sweet-pea seeds (Lathyrus odoratus).

1209 91 80

Other

This subheading includes the seeds of pumpkins when used for sowing.

See also the explanatory notes to subheadings 1207 99 96 and 1212 99 95.

1209 99 10

Forest-tree seeds

This subheading covers grains and other seeds of forest trees, even if they are intended for the production of ornamental trees or shrubs in the importing country.

For the purposes of this subheading, the term ‘trees’ is taken to mean all trees, shrubs or shrublike trees whose trunks, stems and branches are of a woody consistency.

This subheading covers all the seeds and fruit of a kind used for sowing:

1.

trees of European as well as exotic species intended for the afforestation of land, with a view to the production of timber but also for the purpose of retaining soils or as a defence against erosion;

2.

trees used for ornamental purposes or in the landscaping of parks, public or private gardens or for lining public squares, town streets, roads, canals, etc.

Among the trees of the second group — which for the most part belong to the same species as those of the first group — are included those trees which are used not only for their shape or the colour of their foliage (for example, certain types of poplar, maple, conifers, etc.) but also for their flowers (for example, mimosa, tamarisk, magnolia, lilac, laburnum, Japanese cherry, Judas tree, roses) or for the bright colour of their fruit (for example, cherry laurel, cotoneaster, pyracantha or ‘fire-thorn’).

However, the following seeds and fruit are excluded from this subheading even if intended to be used for sowing:

(a)

the fruit or nuts falling in Chapter 8 (in particular, nuts, for example, chestnuts, walnuts, hazelnuts, pecans, almonds, etc.);

(b)

the seeds and fruit falling in Chapter 9 (for example, juniper seeds);

(c)

oilseeds and oleaginous nuts falling in headings 1201 to 1207 (for example, beechnuts, palm kernels).

This subheading also excludes:

(a)

tamarind seeds (subheading 1209 99 99); and

(b)

acorns and horse chestnuts (subheading 2308 00 40).

1210

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin

1210 20 10

Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin

In addition to lupulin, this subheading covers the products with higher lupulin content obtained by milling the hop cones after mechanical removal of the leaves, stalks, bracts and rachides.

1211

Plants and parts of plants (including seeds and fruit), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered

1211 20 00

Ginseng roots

This subheading covers the roots of ginseng (Panax quinquefolium and Panax ginseng). The root is cylindrical to spindle-shaped, with circular wrinkles round the upper third; they are often divided into several branches. The outer colour ranges from yellowish white to brown-yellow, and the interior is white and farinaceous (or hard like horn if it has been boiled in water). This subheading also covers crushed or ground ginseng roots.

1211 90 30

Tonquin beans

This subheading covers the seed of Dipteryx odorata (family Leguminosae). They are also called tonga or tonka beans and coumaru. They contain coumarin and are used in the perfumery industry and in the manufacture of essences for diet drinks.

1211 90 86

Other

Provided that they are not included in a previous subheading of this heading, this subheading includes the plants, parts of plants, seeds and fruit mentioned in the HS Explanatory Note to heading 1211, eleventh paragraph, and the following:

1.

parts of the cannabis plant, whether or not mixed with inorganic or organic substances (used simply as extenders);

2.

‘orange peas’ or ‘orangettes’ which are immature, inedible oranges which fall soon after the tree has blossomed and gathered dry, with a view, in particular, to extraction of their essential oil (petit-grain);

3.

leaves of dried dandelion (Taraxacum officinale);

4.

dried sorrel (Rumex acetosa);

5.

dried nasturtium or Indian cress (Tropaeolum majus).

This subheading does not include algae (heading 1212) or pumpkin seeds (heading 1207 or 1209).

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum ) of a kind used primarily for human consumption, not elsewhere specified or included

1212 21 00 and 1212 29 00

Seaweeds and other algae

See the HS Explanatory Note to heading 1212, (A).

1212 91 20 and 1212 91 80

Sugar beet

These subheadings apply only to non-desugared beet having a sucrose content generally exceeding 60 % by weight calculated on the dry matter. Partly or wholly desugared, it falls in subheading 2303 20 10 or 2303 20 90.

1212 92 00

Locust beans (carob)

See the HS Explanatory Note to heading 1212, (C), first and second paragraphs.

1212 99 41 and 1212 99 49

Locust-bean seeds

See the HS Explanatory Note to heading 1212, (C), third paragraph.

1212 99 95

Other

In addition to the products cited in the HS Explanatory Note to heading 1212, (D), third, fourth and fifth paragraphs, this subheading includes:

1.

tubers of konjak or konnyaku, whole, ground or powdered;

2.

‘pollen flour’ — small lumps consisting of pollen collected by bees and agglomerated with nectar, honey and bees' saliva.

Pumpkin seeds (heading 1207 or 1209) are not included in this subheading, with the exception of shelled pumpkin seeds which are to be classified under heading 1212 in accordance with the provisions laid down in the judgment of the Court of Justice of the European Union in Case C-229/06.

1214

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets

1214 90 10

Mangolds, swedes and other fodder roots

This subheading covers:

1.

mangolds (or fodder beet) (Beta vulgaris var. alba);

2.

swedes or rutabagas (Brassica napus var. napobrassica);

3.

other fodder roots, for example, forage turnips and forage carrots.

The various species and varieties of Jerusalem artichoke (for example, Helianthus tuberosus) are classified in heading 0714, while parsnips (Pastinaca sativa) are classified in Chapter 7 as vegetables (heading 0706, if fresh or chilled).

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

1301 20 00

Gum Arabic

Gum Arabic (or acacia gum or Senegal gum) is presented in yellowish or reddish pieces, is translucent and is soluble in water but not in spirit.

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

Vegetable extracts of heading 1302 are crude raw vegetable materials obtained by, for instance, solvent extraction, which are not further chemically modified or processed. However, inert additives (for example, anti-caking agents) and processing related to standardisation, or physical treatment, such as drying or filtration, are allowed

1302 11 00

Opium

See the HS Explanatory Note to heading 1302, (A), (1).

1302 12 00

Of liquorice

See the HS Explanatory Note to heading 1302, (A), (2).

1302 19 70

Other

See the HS Explanatory Note to heading 1302, (A), (4) to (20).

1302 20 10 and 1302 20 90

Pectic substances, pectinates and pectates

These subheadings cover the products referred to in the HS Explanatory Note to heading 1302, (B).

1302 31 00

Agar-agar

See the HS Explanatory Note to heading 1302, (C), (1).

1302 32 10 and 1302 32 90

Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

See the HS Explanatory Note to heading 1302, (C), (2).

These subheadings do not include guar seed endosperm (‘guar splits’) in the form of small, light-yellow, irregularly shaped flakes (heading 1404).

1302 39 00

Other

In addition to the products listed in the HS Explanatory Note to heading 1302, (C), (3) to (5), this subheading also includes:

1.

the extract prepared from the alga Furcellaria fastigiata, harvested on the coasts of Denmark, which is obtained in the same way and put up in the same form as agar-agar;

2.

mucilages derived from quince seeds;

3.

mucilages derived from Iceland moss;

4.

carrageenin and calcium, sodium and potassium carrageenates, even when standardised with sugar (for example, sucrose, glucose) added to ensure a constant activity in use. The content of added sugar generally does not exceed 25 %.

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

1401

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

1401 10 00

Bamboos

See the HS Explanatory Note to heading 1401, second paragraph, (1).

1401 20 00

Rattans

See the HS Explanatory Note to heading 1401, second paragraph, (2).

1401 90 00

Other

This subheading includes the products referred to in the HS Explanatory Note to heading 1401, second paragraph, (3) to (7). The leaves of different species of Typha (for example, Typha latifolia or cattail) also fall in this subheading.

1404

Vegetable products not elsewhere specified or included

1404 20 00

Cotton linters

See the HS Explanatory Note to heading 1404, second paragraph, (A).

1404 90 00

Other

This subheading includes the products referred to in the HS Explanatory Note to heading 1404, second paragraph, (B) to (F).

The teazle-heads referred to in the HS Explanatory Note to heading 1404, second paragraph, (F), (7) are of the species Dipsacus sativus.

This subheading also includes guar seed endosperm (‘guar splits’) in the form of small, light-yellow, irregularly shaped flakes.

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

General

For the purposes of the subheadings of this chapter which include the term, ‘industrial uses’ is to be taken to apply only to those uses which involve transformation of the basic product.

On the other hand, ‘technical uses’, a term also found in some subheadings, implies no such transformation.

Treatments such as purification, refining or hydrogenation are not regarded as ‘industrial uses’ or ‘technical uses’.

It is stressed that even products suitable for human consumption may be intended for technical or industrial uses.

The subheadings of this chapter which are devoted to products for technical or industrial uses other than the manufacture of foodstuffs for human consumption include oils and fats for the manufacture of animal feedingstuffs.

Additional note 1(a)

The fluid fraction of vegetable oils obtained by separating off the solid phase, for example, by cooling, use of organic solvents, surfactants, etc., cannot be considered as crude oils.

 

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503

This heading includes in addition to rendered fats, unrendered fats, i.e., fat enclosed in its cellular membranes.

The following are therefore included in this heading:

1.

unrendered fats, raw or in the form of tallow (slaughterhouse fat, butcher's fat, gut-dressing fat);

2.

rendered fats, including:

(a)

‘Premier jus’ fat which is the best grade of edible tallow;

(b)

‘Greaves’ fat;

(c)

‘Acid’ fat, obtained by boiling the lowest-quality unrendered fat in an aqueous solution of sulphuric acid which hydrolyses the albuminoid substances in the tissues, thus releasing the fat;

3.

fats obtained from the bones or waste of bovine animals, sheep or goats.

However, this heading does not include bone and marrow oil and foot oil (heading 1506 00 00).

1503 00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

1503 00 11 and 1503 00 19

Lard stearin and oleostearin

These subheadings cover the products referred to in the second and penultimate paragraphs of the HS Explanatory Note to heading 1503.

1503 00 30

Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption

This subheading covers the product described in the fifth paragraph of the HS Explanatory Note to heading 1503, provided that it is intended for industrial uses other than the manufacture of foodstuffs for human consumption (see the general explanatory note to this chapter).

1503 00 90

Other

In addition to the products referred to in the third and fourth paragraphs of the HS Explanatory Note to heading 1503, this subheading includes tallow oil which does not meet the conditions laid down in subheading 1503 00 30, for example, tallow oil for technical uses.

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

See the HS General Explanatory Note to this chapter, part (A), sixth and seventh paragraphs.

1504 10 10 to 1504 10 99

Fish-liver oils and their fractions

See the HS Explanatory Note to heading 1504, second paragraph.

1504 10 10

Of a vitamin A content not exceeding 2  500 IU/g

The vitamin A content of the liver oil obtained from Gadidae (cod, haddock, ling, hake, etc.) generally does not exceed 2  500 IU/g.

1504 10 91 and 1504 10 99

Other

The vitamin A content of the liver oil obtained from tunny-fish, halibut and several kinds of shark, for example, generally exceeds 2  500 IU/g.

Oils with an increased vitamin content remain classified in these subheadings provided that they have not lost the character of fish-liver oil. This is, for example, the case of fish-liver oils with a vitamin A content not exceeding 1 00  000 IU/g.

1504 20 10 and 1504 20 90

Fats and oils and their fractions, of fish, other than liver oils

These subheadings cover the fats and oils obtained from all species of fish, and their fractions, except the oils extracted exclusively from their livers, and include:

1.

oils obtained from herring and menhaden (a clupeid similar to herring, fished exclusively for oil extraction);

2.

oils obtained from the residues from the preserving process, of less value than the oils above. Those of commercial significance are the oils from Clupeidae residues, the oils from tunny-fish and bonito residues and the oils from Salmonidae residues;

3.

oils from residues from the fish trade which are of a very mixed composition and even less value;

4.

fish stearin, which is described in the fifth paragraph of the HS Explanatory Note to heading 1504.

The fats and oils of this subheading are used primarily for technical and industrial uses such as tanning, paint preparations, cutting oils.

1504 30 10 and 1504 30 90

Fats and oils and their fractions, of marine mammals

These subheadings include:

1.

whale oil and crude sperm oil which are described in the third and fourth paragraphs of the HS Explanatory Note to heading 1504;

2.

blubber of marine mammals;

3.

oils from pinnipeds (seals, walruses and sea-lions).

These subheadings cover all oils of marine mammals, and their fractions, including those extracted from their livers such as sperm whale liver-oil which, being very rich in vitamin A, has properties similar to those of the fish-liver oils of subheadings 1504 10 10, 1504 10 91 and 1504 10 99.

1505 00

Wool grease and fatty substances derived therefrom (including lanolin)

1505 00 10

Wool grease, crude

See the first paragraph of the HS Explanatory Note to heading 1505.

1505 00 90

Other

This subheading covers:

1.

lanolin, which is described in the second, third and fourth paragraphs of the HS Explanatory Note to heading 1505;

2.

fatty substances derived from wool grease (wool grease olein and wool grease stearin), which are the liquid and solid parts respectively obtained after distilling and then pressing the wool grease.

1506 00 00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

This heading does not include inedible mixtures or preparations of animal fats and oils, for example, slaughterhouse fats from various animals or mixtures or preparations of animal and vegetable fats and oils, for example, waste frying fats (heading 1518).

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

1507 10 10 and 1507 10 90

Crude oil, whether or not degummed

For a definition of the term ‘crude’, see additional note 1 to this chapter, paragraphs (a), (b) and (c).

1507 90 10 and 1507 90 90

Other

These subheadings include refined soya-bean oil.

1508

Groundnut oil and its fractions, whether or not refined, but not chemically modified

1508 10 10 and 1508 10 90

Crude oil

See additional note 1(a) and (b) to this chapter.

1508 90 10 and 1508 90 90

Other

These subheadings include refined groundnut oil.

1509

Olive oil and its fractions, whether or not refined, but not chemically modified

Olive oil falling in this heading must meet the following three requirements:

1.

it must have been obtained solely from the treatment of the fruit of the olive tree (Olea europaea L.);

2.

it must have been obtained solely by mechanical or other physical means (for example, by pressing), thus excluding the use of solvents (see note 2 to this chapter);

3.

it must not have been re-esterified or mixed with other oils, including olive-pomace oil falling in heading 1510 00.

1509 10 10

Lampante olive oil

See additional note 2(B)(1) to this chapter.

1509 10 90

Other

See additional note 2(B)(2) to this chapter.

1509 90 00

Other

See additional note 2(C) to this chapter.

This subheading includes not only refined olive oil but also refined olive oil blended with virgin olive oil.

1510 00

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509

This heading covers only those oils meeting the requirement set out in item 1 of the explanatory note to heading 1509. Like those falling in heading 1509, oils falling in heading 1510 00 must not have been re-esterified or mixed with other oils, i.e., oils other than olive oil, but:

they may be extracted by means of solvents or by physical means;

they may be blended with oils or fractions falling in heading 1509; the most common blend consists of a mixture of refined olive-pomace oil and virgin olive oil.

1510 00 10

Crude oils

See additional note 2(D) to this chapter.

1510 00 90

Other

This subheading includes refined olive-pomace oil and blends of refined olive-pomace oil with virgin olive oil.

1511

Palm oil and its fractions, whether or not refined, but not chemically modified

1511 10 10 and 1511 10 90

Crude oil

See additional note 1(a) and (b) to this chapter.

Crude palm oil decomposes more rapidly than other oils and consequently has a high free-fatty-acid content.

1511 90 11 and 1511 90 19

Solid fractions

These subheadings cover palm stearin.

1511 90 91 and 1511 90 99

Other

These subheadings include:

1.

refined palm oil;

2.

the fluid fraction of palm oil obtained when the solid phase is separated off by cooling or by the use of organic solvents or surfactants. This fraction (palm olein), which may have a fatty-acid composition in some cases very similar to that of unfractionated palm oil, can normally be distinguished by comparing the relative proportions of its component triglycerides with that of typical unfractionated palm oil. The triglycerides containing higher number carbon atoms (C52 and C54) are found in greater amounts in the fluid fraction than in the unfractionated oil, whereas triglycerides containing the relatively lower number carbon atoms (C50 and C48) predominate in the solid fraction.

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

1512 11 91

Sunflower-seed oil

See additional note 1(a) and (b) to this chapter, together with part (A) of the HS Explanatory Note to heading 1512.

1512 11 99

Safflower oil

See additional note 1(a) and (b) to this chapter, together with part (B) of the HS Explanatory Note to heading 1512.

1512 19 90

Other

This subheading includes refined sunflower-seed oil and refined safflower oil.

1512 21 10 to 1512 29 90

Cotton-seed oil and its fractions

See the HS Explanatory Note to heading 1512, part (C).

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

1514 11 10 to 1514 19 90

Low-erucic-acid rape or colza oil and its fractions

See subheading note 1 to this chapter and the HS Explanatory Note to heading 1514, part (A), second paragraph, second sentence.

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

1515 30 10 and 1515 30 90

Castor oil and its fractions

Castor oil is also known as ‘palma Christi oil’ and ‘kerva oil’.

These subheadings do not cover Curcas oil (or purgative oil) extracted from the seeds of the ‘Jatraopha curcas’ tree, of the Euphorbiaceae family, often called ‘American castor oil’ or ‘wild castor oil’ (subheadings 1515 90 40 to 1515 90 99).

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516

For the definition of the term ‘margarine’, see the HS Explanatory Note to subheadings 1517 10 and 1517 90.

1517 10 10 and 1517 10 90

Margarine, excluding liquid margarine

See the HS Explanatory Note to heading 1517, fifth paragraph, (A).

It should be noted that the water content is not a determining factor in the classification of products in these subheadings.

1517 90 91

Fixed vegetable oils, fluid, mixed

This subheading includes mixtures of chemically modified vegetable oils.

1521

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

1521 10 00

Vegetable waxes

In addition to the products described in the HS Explanatory Note to heading 1521, part (I), this subheading includes coffee wax which occurs naturally in all parts of the coffee shrub (beans, parchment skin, leaves, etc.) and is a by-product of the manufacture of decaffeinated coffee. It is black, has a coffee-like smell and is used in the manufacture of certain cleaning products.

1521 90 91

Raw

This subheading includes waxes in natural combs.

1521 90 99

Other

This subheading includes waxes, pressed or refined, whether or not bleached or coloured.

1522 00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

1522 00 31 and 1522 00 39

Containing oil having the characteristics of olive oil

See additional note 3 to this chapter, which specifies the residues which are excluded from these subheadings.

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

General

For the classification of composite food preparations (including so-called ‘prepared meals’) consisting of, for example, sausage, meat, meat offal, fish or crustaceans, molluscs or other aquatic invertebrates or any combination thereof, together with vegetables, spaghetti, sauce, etc., see note 2 to this chapter and the HS General Explanatory Note to this chapter, penultimate paragraph.

The second sentence of the first paragraph of note 2 (classification in the heading corresponding to the component which predominates by weight) also applies to the determination of the subheadings. The foregoing does not apply, however, to preparations containing liver, of headings 1601 00 and 1602 (see paragraph 2 of the note).

Additional note 2

As a general rule, the cut from which a part is obtained is identifiable only where the part measures approximately 100 × 80 × 2 mm or more.

The expression ‘parts thereof’ applies solely to parts when the cut from which they were obtained (for example, hams) can be determined by positive means, rather than by a process of elimination.

 

1601 00

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

The fact that products may be considered to be ‘sausages and similar products’ for trade purposes is not a determining factor for the purposes of classification in this heading.

Chopped or comminuted meat preparations which have become moulded into shape as a result of being packed in cans or other rigid containers, whether or not cylindrical, are not regarded as ‘sausages’ for the purposes of this heading.

1601 00 10

Of liver

This subheading includes sausages and similar products containing liver, with or without the addition of meat, meat offal, fat, etc., provided that the liver gives the products their essential character. These products, generally cooked and sometimes smoked, are recognisable essentially by the characteristic taste of liver.

1601 00 91

Sausages, dry or for spreading, uncooked

This subheading covers uncooked sausages, provided that they have been matured (for example, by drying in the air) and are ready for immediate consumption.

Such products can also be smoked, provided that the smoking does not cause a total coagulation of the albumins brought about by a heat treatment such as smoking at a high temperature.

Consequently, this subheading covers sausages which are normally eaten in slices (such as salami, Arles sausages, Plockwurst), as well as sausages for spreading, for example, Teewurst.

1601 00 99

Other

This subheading includes:

1.

sausages and the like, fresh, which have not undergone any maturing process;

2.

cooked sausages, for example, Frankfurter sausages, Strasbourg sausages, Vienna sausages, mortadellas, sausages made from chitterlings known as ‘andouilles’ and ‘andouillettes’, white puddings, black puddings and other similar specialities.

1602

Other prepared or preserved meat, meat offal or blood

See additional note 6(a) to Chapter 2 providing for the classification of uncooked seasoned poultry under Chapter 16. Whether uncooked poultry meat is seasoned or not shall be determined by application of the methods for the sensory testing of uncooked seasoned poultry meat laid down in Commission Implementing Regulation (EU) No 1362/2013 (8).

1602 10 00

Homogenised preparations

See subheading note 1 to this chapter.

1602 20 10 and 1602 20 90

Of liver of any animal

These subheadings cover prepared or preserved products containing liver, whether or not mixed with meat or other meat offal, provided that the liver gives the products their essential character. The main products of these subheadings are obtained from goose or duck livers (subheading 1602 20 10).

1602 31 11 to 1602 39 85

Of poultry of heading 0105

These subheadings include poultry and parts of poultry preserved after cooking.

These products include:

1.

chicken in jelly;

2.

halves or quarters of chicken in sauce and whole legs of turkey, goose or chicken, whether frozen or not;

3.

poultry pâté (consisting essentially of poultrymeat to which veal, pig fat, truffles and spices have been added), whether or not frozen;

4.

prepared dishes containing poultrymeat as the basic ingredient, together with other products such as vegetables, rice or products of the macaroni type as a supplement to the meat dish itself. Examples of dishes within this category are preparations known as ‘chicken with rice’ and ‘chicken with mushrooms’, as well as frozen prepared poultry dishes put up on a tray, holding separately the meat itself and the various other items.

In determining the percentage of poultrymeat or offal, the weight of any bones must be disregarded.

1602 31 11

Containing exclusively uncooked turkey meat

See additional note 1 to this chapter.

1602 32 11

Uncooked

See additional note 1 to this chapter.

1602 39 21

Uncooked

See additional note 1 to this chapter.

1602 41 10 and 1602 41 90

Hams and cuts thereof

See additional note 2 to this chapter for the scope of the term ‘cuts thereof’, and the relevant explanatory notes.

Chopped or finely comminuted preparations are excluded from these subheadings, even if they are made from hams or cuts thereof.

1602 42 10 and 1602 42 90

Shoulders and cuts thereof

See additional note 2 to this chapter for the scope of the term ‘cuts thereof’, and the relevant explanatory notes.

Chopped or finely comminuted preparations are excluded from these subheadings, even if they are made from shoulders or cuts thereof.

1602 49 11 to 1602 49 50

Of domestic swine

For the determination of the percentages of meat or meat offal of any kind, including fats of any kind or origin, see Commission Regulation (EEC) No 226/89 (OJ L 29, 31.1.1989, p. 11).

In determining these percentages, gelatines and sauces are not to be taken into account.

1602 49 15

Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof

See additional note 2 to this chapter for the scope of the term ‘cuts thereof’, and the relevant explanatory notes.

Mixtures falling in this subheading must contain at least one of the cuts (and/or parts thereof) referred to in the title of the subheading, though that cut need not confer on the mixture its essential character. The mixture may also contain meat or meat offal of other animals.

1602 50 10

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

See additional note 1 to this chapter.

1602 50 31

Corned beef, in airtight containers

For the purposes of subheading 1602 50 31, the expression ‘in airtight containers’ is taken to mean products put up in containers which have been sealed up, whether or not under vacuum, to prevent air or other gases from coming in or out of them. Once the container is opened, the original seal is permanently broken.

This subheading includes products put up, inter alia, in sealed plastic bags whether or not under vacuum.

1602 90 61

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

See additional note 1 to this chapter.

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

See subheading note 2 to this chapter.

1604 12 91

In airtight containers

See the explanatory note to subheading 1602 50 31.

1604 14 26

Fillets known as ‘loins’

This subheading covers only fillets within the meaning of the HS Explanatory Note to heading 0304, (1), which have the three following characteristics:

cooked;

packed, without a liquid covering medium, in bags (or wrappers) of a kind used for packaging food, whether or not vacuum-packed or heat-sealed; and

frozen.

1604 14 36

Fillets known as ‘loins’

See the explanatory note to subheading 1604 14 26.

1604 14 46

Fillets known as ‘loins’

See the explanatory note to subheading 1604 14 26.

1604 19 31

Fillets known as ‘loins’

See the explanatory note to subheading 1604 14 26.

1604 20 05

Preparations of surimi

See the explanatory note to subheading 0304 93 10.

The preparations falling in this subheading are made from surimi mixed with other products (for example, flour, starch, proteins, the meat of crustaceans, spices, flavourings and colourings). They are subjected to heat treatment and generally presented in a frozen state.

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

See subheading note 2 to this chapter.

1605 29 00

Other

This subheading covers shrimps and prawns packed in airtight containers (see the explanatory note to subheading 1602 50 31).

1605 53 10

In airtight containers

See the explanatory note to subheading 1602 50 31.

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

1701

Cane or beet sugar and chemically pure sucrose, in solid form

1701 12 10 to 1701 14 90

Raw sugar not containing added flavouring or colouring matter

See subheading note 1 to this chapter.

These subheadings include:

1.

certain white unrefined sugars;

2.

brown sugars with a low degree of polarisation, obtained from the second and third strikes in the sugar-manufacturing process and ranging in colour from yellow to dark brown as a result mainly of the molasses they contain, having a sucrose content generally between 85 and 98 % by weight;

3.

less pure sugars resulting from the refining process or from the manufacture of sugar candy, for example, fourths, pieces and brown sugars.

1701 12 10 and 1701 12 90

Beet sugar

See the HS Explanatory Note to subheadings 1701 12, 1701 13 and 1701 14.

1701 13 10 and 1701 13 90

Cane sugar specified in subheading note 2 to this chapter

See the HS Explanatory Note to subheadings 1701 12, 1701 13 and 1701 14.

1701 14 10 and 1701 14 90

Other cane sugar

See the HS Explanatory Note to subheadings 1701 12, 1701 13 and 1701 14.

1701 91 00

Containing added flavouring or colouring matter

Flavoured or coloured sugars are classified in this subheading even if their sucrose content is below 99,5 % by weight.

1701 99 10

White sugar

See additional note 3 to this chapter.

The white sugars of this subheading are sugars, whether or not refined, which are generally white in colour because of their high sucrose content (99,5 % by weight and over).

For the determination of the sucrose content of white sugar in relation to additional note 3 to Chapter 17, the polarimetric method set out in Commission Directive 79/796/EEC, Annex II, method 10, is to be applied (OJ L 239, 22.9.1979, p. 24).

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

1702 11 00 and 1702 19 00

Lactose and lactose syrup

See the HS Explanatory Note to heading 1702, (A), (1), and (B), first paragraph.

1702 30 10

Isoglucose

See additional note 5 to this chapter.

1702 30 50 and 1702 30 90

Other

For the purposes of calculating the percentage weight of glucose, the expression ‘in the dry state’ is to be taken to exclude both free water and water of crystallisation.

1702 40 10

Isoglucose

See additional note 5 to this chapter.

1702 60 10

Isoglucose

See additional note 5 to this chapter.

1702 60 80

Inulin syrup

See additional note 6 (a) to this chapter.

1702 90 30

Isoglucose

See additional note 5 to this chapter.

1702 90 80

Inulin syrup

See additional note 6 (b) to this chapter.

1702 90 95

Other

This subheading includes:

1.

maltose, other than chemically pure maltose;

2.

invert sugar;

3.

sucrose syrups (other than maple syrup), neither coloured nor flavoured;

4.

the products inaccurately called ‘high-test molasses’ obtained by the hydrolysis and concentration of raw cane juice and used mainly as a nutritive medium in the manufacture of antibiotics and also for the manufacture of ethyl alcohol;

5.

lactulose, other than chemically pure lactulose.

1703

Molasses resulting from the extraction or refining of sugar

1703 10 00

Cane molasses

See the HS Explanatory Note to subheading 1703 10.

1704

Sugar confectionery (including white chocolate), not containing cocoa

1704 10 10 and 1704 10 90

Chewing gum, whether or not sugar-coated

These subheadings cover sweetened chewing gum, characterised by the presence of chicle gum or other similar non-edible products, irrespective of the form in which they are put up (slabs, sugar-coated lozenges, balls, etc.), including ‘bubble gum’.

1704 90 10

Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

This subheading covers only liquorice extract containing by weight more than 10 % of sucrose, without the addition of any other sugars, flavourings or other substances, whether or not put up in the form of cakes, sticks, pastilles, etc.

Liquorice extract prepared as confectionery by the addition of other substances falls in subheading 1704 90 99 irrespective of the proportion of sucrose.

1704 90 30

White chocolate

See the HS Explanatory Note to heading 1704, second paragraph, (vi).

1704 90 51 to 1704 90 99

Other

These subheadings cover most of the sugar preparations commonly known as ‘sweets’ or ‘confectionery’. These preparations remain classified in these subheadings, even if they contain potable spirits or an alcohol-based liqueur.

These subheadings also include pastes for the manufacture of fondant, marzipan, nougat, etc., which are semi-manufactured products used in confectionery and generally put up as blocks or cakes. These semi-manufactures remain classified in these subheadings, even if their sugar content is later increased in the course of processing into final products, provided that they are specifically intended by their composition to be used only in manufacturing a certain type of confectionery.

These subheadings exclude:

(a)

edible ices, even where presented as bars attached to a stick in the manner of lollipops (heading 2105 00);

(b)

confectionery containing cocoa mixed in varying proportions with confectionery not containing cocoa and packaged for sale as a mixture (heading 1806).

1704 90 51

Pastes, including marzipan, in immediate packings of a net content of 1 kg or more

See the HS Explanatory Note to heading 1704, second paragraph, (iv) and (ix).

This subheading includes sugar-coating or glazing mixes.

1704 90 55

Throat pastilles and cough drops

See the HS Explanatory Note to heading 1704, second paragraph, (v).

1704 90 61

Sugar-coated (panned) goods

This subheading covers sugar confectionery goods, such as sugar-coated almonds with a hard sugar coating or shell. ‘Panned’ sweets are obtained by putting the centre of a sweet (for example, an almond) into a pan of sugar syrup; when the pan is rotated, the centre collects sugar. On cooling, the sugar forms a distinct outer coating.

1704 90 65

Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery

Gum confectionery and jelly confectionery are products made from gelling agents (such as gum arabic, gelatine, pectin and certain starches), together with sugar and flavourings. They take various forms, for example, human or animal shapes.

1704 90 71

Boiled sweets, whether or not filled

Boiled sweets are hard, sometimes brittle, and may be clear or opaque in appearance. They consist essentially of sugars which have been boiled and to which small quantities of other substances (except fats) have been added to achieve a large variety of flavours, consistencies and colours. Such products may also contain a central filling.

1704 90 75

Toffees, caramels and similar sweets

Toffees, caramels and similar sweets are products which, like boiled sweets, are obtained by boiling sugar but contain added fat.

1704 90 81

Compressed tablets

Compressed tablets are sugar confectionery presented in various forms obtained by compression, with or without a binder.

1704 90 99

Other

This subheading covers sugar confectionery not included in previous subheadings. It includes:

1.

fondants;

2.

marzipan in packages for immediate consumption having a net content of less than 1 kg (marzipan in other packages: subheading 1704 90 51);

3.

nougat;

4.

liquorice extract put up as confectionery.

CHAPTER 18

COCOA AND COCOA PREPARATIONS

1801 00 00

Cocoa beans, whole or broken, raw or roasted

Cocoa beans contain (by weight) 49 to 54 % of a fat called cocoa butter, 8 to 10 % starch, 8 to 10 % protein, 1 to 2 % theobromine, 5 to 10 % tannins (catechine or ‘cocoa red’), 4 to 6 % cellulose, 2 to 3 % minerals, sterols (vitamin D) and various ferments.

1803

Cocoa paste, whether or not defatted

This heading includes cocoa paste, whether or not in pieces, but treated with alkaline substances to increase its solubility. This heading does not include cocoa paste treated in such a way but having the form of a powder (heading 1805 00 00).

1805 00 00

Cocoa powder, not containing added sugar or other sweetening matter

Cocoa powder to which small quantities of lecithin (about 5 % by weight) have been added remains classified in this heading, since the purpose is to increase the capacity of cocoa powder to form dispersions in liquids and thereby facilitate the preparation of cocoa-based beverages (soluble cocoa).

1806

Chocolate and other food preparations containing cocoa

Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1806.

1806 20 10

Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk-fat

This subheading includes the products generally known as ‘chocolate couverture’ and ‘milk chocolate couverture’.

1806 20 30

Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk-fat

This subheading includes the products generally known as ‘milk chocolate’.

1806 20 50

Containing 18 % or more by weight of cocoa butter

This subheading includes the products generally known as ‘plain chocolate’.

1806 20 70

Chocolate milk crumb

Chocolate milk crumb is obtained by vacuum drying an intimate aqueous mix of sugar, milk and cocoa; it is generally used for the manufacture of milk chocolate. It may take the form of irregular, friable pieces or be in the form of powder. Chocolate milk crumb usually contains by weight between 35 and 70 % of sugar, between 15 and 50 % of milk solids and between 5 and 30 % of cocoa.

The specialised crumb-making process brings about the crystallisation of these ingredients.

1806 20 95

Other

This subheading covers other preparations of cocoa, in particular, praline paste and chocolate spread.

1806 31 00

Filled

See the HS Explanatory Note to subheading 1806 31.

1806 32 10

With added cereal, fruit or nuts

This subheading includes solid blocks, slabs and bars of chocolate containing cereal, fruit or nuts, whether or not in pieces, embedded throughout the chocolate.

1806 90 11 and 1806 90 19

Chocolates (including pralines), whether or not filled

As regards the term ‘filled’, the HS Explanatory Note to subheading 1806 31 applies, mutatis mutandis.

These subheadings cover products normally capable of being consumed in a single mouthful, consisting of:

filled chocolate; or

a combination of chocolates with any edible substance, in layers; or

a mixture of chocolates with any edible foodstuff.

1806 90 11

Containing alcohol

Assortments of chocolate, in which some chocolates contain alcohol and some do not, are to be classified in accordance with general rule 3(b) for the interpretation of the Combined Nomenclature.

1806 90 19

Other

See the explanatory note to subheading 1806 90 11.

1806 90 31

Filled

As regards the term ‘filled’, the HS Explanatory Note to subheading 1806 31 applies, mutatis mutandis.

This subheading includes filled chocolate Easter eggs and other novelty shapes.

1806 90 39

Not filled

This subheading includes chocolate vermicelli, flakes and the like, and solid or hollow chocolate eggs and figurines.

1806 90 50

Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

This subheading covers sugar confectionery of heading 1704, for example, toffees and sugar-coated goods, to which cocoa has been added.

1806 90 60

Spreads containing cocoa

This subheading covers chocolate spreads put up in immediate packings with a net content of 2 kg or less.

1806 90 90

Other

This subheading includes certain powders containing cocoa for the manufacture of creams, edible ice-cream, desserts and similar preparations subject to the exclusions set out in the HS General Explanatory Note to this chapter.

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

General

The ‘cocoa powder content’ of products of this chapter is normally calculated by multiplying the sum of the contents of theobromine and caffeine by a factor of 31.

The theobromine and caffeine contents are determined by HPLC (High Performance Liquid Chromatography).

In the case of products containing caffeine or theobromine from sources other than cocoa, these additional amounts of caffeine or theobromine should not be taken into account in calculating the cocoa content.

1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1901.

1901 20 00

Mixes and doughs for the preparation of bakers' wares of heading 1905

This subheading includes the dough mixes referred to in the HS Explanatory Note to heading 1901, (II), eighth paragraph, (7) and (8).

This subheading does not include dried or cooked wafers of flour or starch, whether or not intended to be used in bakers' wares (heading 1905).

1901 90 11 and 1901 90 19

Malt extract

See the HS Explanatory Note to heading 1901, (I).

Malt extract contains dextrines, maltose, proteins, vitamins, enzymes and flavouring.

These subheadings do not include preparations for infants, put up for retail sale, which contain malt extracts even where malt extract is one of the main constituents (subheading 1901 10 00).

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

1902 20 91

Cooked

This subheading also covers pre-cooked pasta.

1902 30 10

Dried

For the purposes of this subheading, the term ‘dried’ refers to products in a dry and brittle state with a low moisture content (up to approximately 12 %), which have undergone either direct drying in the sun or an industrial drying process (for example, tunnel-drying or roasting or frying).

1902 40 90

Other

This subheading covers prepared couscous, for example, couscous put up with meat, vegetables and other ingredients, provided that the meat content does not exceed 20 % by weight of the preparation.

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

See notes 3 and 4 to this chapter.

Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1904.

1904 10 10 to 1904 10 90

Prepared foods obtained by the swelling or roasting of cereals or cereal products

Products obtained by the process referred to in the HS Explanatory Note to heading 1904, (A), fourth paragraph, including products obtained from other cereals, remain classified here when they are transformed, after swelling, into flours, groats or pellets.

These subheadings include irregularly shaped packing materials, even when rendered unfit for human consumption, produced by the extrusion of products such as corn meal.

1904 20 10 to 1904 20 99

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

See the HS Explanatory Note to heading 1904, (B).

1904 30 00

Bulgur wheat

See the HS Explanatory Note to heading 1904, (C).

1904 90 10 and 1904 90 80

Other

See the HS Explanatory Note to heading 1904, (D).

1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

This heading covers cocktail snacks ready for consumption in the form of, for example, dried peas or peanuts which are completely coated with dough if, because of its thickness and taste, the dough coating determines the essential character of the product.

Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1905.

This heading does not include uncooked dough, in any form, for the production of bread, pastries, cakes, biscuits and other bakers' wares, whether or not containing cocoa (subheading 1901 20 00).

1905 10 00

Crispbread

See the HS Explanatory Note to heading 1905, paragraph (A)(4).

This subheading also covers such products obtained by extrusion.

1905 20 10 to 1905 20 90

Gingerbread and the like

See the HS Explanatory Note to heading 1905, paragraph (A)(6).

These subheadings do not include ‘speculoos’ or Russian bread (‘patience’).

1905 31 11 to 1905 31 99

Sweet biscuits

See additional notes 1 and 2 to this chapter and the HS Explanatory Note to heading 1905, paragraph (A)(8)(b).

These subheadings include such products obtained by extrusion.

1905 31 30

Containing 8 % or more by weight of milkfats

This subheading includes butter biscuits.

1905 31 91

Sandwich biscuits

This subheading covers products consisting of a distinct layer of any foodstuff substance between two layers of biscuit. The filling may be, for example, chocolate, jam, fondant cream or nut paste.

1905 32 05 to 1905 32 99

Waffles and wafers

See additional note 1 to this chapter and the HS Explanatory Note to heading 1905, paragraph (A)(9).

1905 32 91

Salted, whether or not filled

This subheading includes savoury waffles containing cheese.

1905 40 10 and 1905 40 90

Rusks, toasted bread and similar toasted products

See the HS Explanatory Note to heading 1905, paragraph (A)(5).

1905 90 20

Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

See the HS Explanatory Note to heading 1905, paragraph (B).

1905 90 30

Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat

The term ‘bread’ includes products of different sizes.

This subheading includes ordinary bread in its various forms, special breads such as gluten bread for diabetics and ships' biscuits.

1905 90 45

Biscuits

See the HS Explanatory Note to heading 1905, paragraphs (A)(8)(a) and (c).

1905 90 55

Extruded or expanded products, savoury or salted

See the HS Explanatory Note to heading 1905, paragraphs (A)(7) and (15).

1905 90 60

With added sweetening matter

This subheading includes all fine bakers' wares not covered by preceding subheadings, for example, cakes, pastries and meringues.

1905 90 90

Other

This subheading includes quiches, pizzas and types of bread not included in subheadings 1905 90 30 and 1905 90 60.

This subheading includes irregularly shaped packing materials, even when rendered unfit for human consumption, produced by the extrusion of starch.

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

General

This chapter covers snack-products ready for consumption, in the form of, for example, dried peas or peanuts which are only partially coated with dough and where the essential character of the product is consequently given by the vegetables, fruit, nuts or other parts of plants.

This chapter also covers cucumbers and gherkins that have undergone complete lactic fermentation.

However, cucumbers and gherkins which have not undergone complete lactic fermentation and which are provisionally preserved in brine are to be classified in subheading 0711 40 00 if they are not suitable for immediate consumption. In general, such products contain by weight at least 10 % of salt.

Note 4

For the determination of the dry-weight content of tomato juice, the analytical method set out in the Annex to Commission Regulation (EEC) No 1979/82 (OJ L 214, 22.7.1982, p. 12) is to be applied.

Additional note 1

In order to determine the acid content of the product, aliquot proportions of the liquid and solid parts of the goods should be homogenised.

 

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

See note 3 to this chapter.

2001 90 10

Mango chutney

For the purposes of this subheading and subheading 2103 90 10, ‘mango chutney’ means a preparation of pickled mangoes to which various products such as ginger, dried grapes, pepper and sugar have been added.

Whereas the mango chutney falling in this subheading contains pieces of fruit, the mango chutney falling in subheading 2103 90 10 takes the form of a completely homogenised sauce, the consistency of which varies in thickness.

2001 90 50

Mushrooms

This subheading does not include mushrooms which have been only provisionally preserved by the processes specified in heading 0711, for example, by a strong brine containing vinegar or acetic acid.

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

2002 10 10 and 2002 10 90

Tomatoes, whole or in pieces

These subheadings include tomatoes, whole or in pieces, whether or not peeled, preserved by sterilising.

2002 90 11 to 2002 90 99

Other

These subheadings include tomato purée, whether or not in cake form, tomato concentrate and tomato juice, the dry-weight content of which is 7 % or more. They also include tomato powder obtained by dehydrating tomato juice; however, they do not include powder resulting from grinding the flakes obtained by drying tomatoes previously cut into slices, which falls in subheading 0712 90 30.

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

See note 3 to this chapter.

This heading does not cover preparations of products of heading 0714 which are not considered to be vegetables (subheading 2001 90 40, 2006 00 38, 2006 00 99 or 2008 99 91).

2004 10 10

Cooked, not otherwise prepared

This subheading includes the products referred to in the HS Explanatory Note to heading 2004, second paragraph, (1).

2004 10 91 and 2004 10 99

Other

These subheadings include the products referred to in the HS Explanatory Note to heading 2004, second paragraph, (3).

2004 90 50

Peas ( Pisum sativum ) and immature beans of the species Phaseolus spp., in pod

For the purposes of this subheading, ‘beans in pod’ is to be taken to mean only beans of the genera Phaseolus and Vigna picked before maturity, the whole pod of which is edible. The pod may be of various colours such as uniform green, green with grey or blue markings, or yellow (wax beans).

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

The explanatory note to heading 2004 applies to this heading.

This heading covers the product known as ‘papad’, which is made of sheets of dried dough prepared from flour of leguminous vegetables, salt, spices, oil, raising agents and in some cases small amounts of cereal flour or rice flour.

2005 10 00

Homogenised vegetables

See subheading note 1 to this chapter.

2005 20 80

Other

This subheading includes potatoes, sliced or chipped, precooked in fat or oil, chilled and vacuum-packed.

2005 70 00

Olives

This subheading covers the olives referred to in the HS Explanatory Note to heading 2005, fourth paragraph, (1), whether or not stuffed with vegetables (for example, pimentos or sweet peppers), fruit or nuts (for example, almonds) or a mixture of vegetables and fruit or nuts.

2006 00

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

2006 00 31 to 2006 00 38

With a sugar content exceeding 13 % by weight

See additional note 2(a) to this chapter as regards sugar content.

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

See note 5 to this chapter, as regards ‘obtained by cooking’.

See additional note 2(a) to this chapter, as regards ‘sugar content’.

2007 10 10 to 2007 10 99

Homogenised preparations

See subheading note 2 to this chapter.

2008

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

See additional note 2(a) to this chapter, as regards ‘sugar content’.

See additional note 3 to this chapter, as regards ‘added sugar’.

See additional note 4 to this chapter, as regards ‘spirit content’.

2008 11 10 to 2008 19 99

Nuts, groundnuts and other seeds, whether or not mixed together

These subheadings include the products referred to in the HS Explanatory Note to heading 2008, second paragraph, (1) and (2), including mixtures thereof.

These subheadings also include such products:

1.

which have been flaked or crushed, used in particular in pastries; or

2.

which have been ground or otherwise crushed, in the form of paste, whether or not containing other added substances.

However, these subheadings exclude pastes for making marzipan, nougat, etc. (heading 1704).

2008 19 12 to 2008 19 99

Other, including mixtures

These subheadings cover nuts and other seeds, excluding groundnuts, and mixtures of nuts and other seeds, even those in which groundnuts predominate.

2008 30 51

Grapefruit segments, including pomelos

For the purposes of this subheading, ‘segments’ means the natural sections of the fruit, whole.

The presence of small quantities of broken segments, not resulting from a deliberate process, does not affect classification in this subheading.

2008 30 71

Grapefruit segments, including pomelos

See the explanatory note to subheading 2008 30 51.

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

See note 6 to this chapter, as regards ‘juice, unfermented and not containing added spirit’.

See subheading note 3 to this chapter, as regards the ‘Brix value’.

See additional note 5(a) to this chapter, as regards ‘added sugar’.

For the purposes of additional note 5(b) to this chapter, products to which sugar has been added in such a quantity that they contain by weight less than 50 % of fruit juice are considered to have lost the original character of the fruit juices of heading 2009.

For determining whether products have lost their original character or not with regard to the addition of sugar, only additional notes 2 and 5 to this chapter are to be applied. The content of various sugars expressed as sucrose is determined in accordance with the said additional note 2. If the content of added sugar calculated in accordance with additional note 5(a) to this chapter exceeds 50 % by weight, the calculated fruit juice content is less than 50 % by weight so that the product is not to be classified under heading 2009.

Additional note 5(b) to this chapter is not to be applied to concentrated natural fruit juices.

Consequently, concentrated natural fruit juices are not excluded from heading 2009.

As regards the addition of other substances to products of heading 2009, see the HS Explanatory Note to heading 2009.

EXAMPLE

The analysis of a sample of orange juice gives the following results:

value indicated by refractometer at a temperature of 20 °C: 65,3,

calculated content of various sugars expressed as sucrose (additional note 2 to this chapter): 62,0 (65,3 × 0,95),

calculated added sugar content (additional note 5 to this chapter): 49 % by weight (62,0 - 13),

calculated fruit juice content: 51 % by weight (100 - 49).

Conclusion: the sample is considered, within the meaning of additional note 5(b) to this chapter, not to have lost its original character, because the calculated fruit juice content is not less than 50 % by weight.

2009 11 11 to 2009 11 99

Frozen

See the HS Explanatory Note to subheading 2009 11.

2009 50 10 and 2009 50 90

Tomato juice

See note 4 to this chapter and the relevant explanatory notes.

2009 69 51

Concentrated

See additional note 6 to this chapter.

2009 69 71

Concentrated

See additional note 6 to this chapter.

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

General

Classification of ‘food supplements’ (as referred to in point (16) of the HS Explanatory Note to heading 2106), in particular other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements, is also to be seen in the light of the criteria set out in the judgment of the Court of Justice of the European Union in Joined Cases C-410/08 to C-412/08 (‘Swiss Caps’).

 

Additional note 1

This additional note covers in particular maltodextrins.

 

2101

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

2101 11 00

Extracts, essences and concentrates

This subheading covers extracts, essences and concentrates of coffee in the form of powder, granules, flakes, blocks and any other solid form.

This subheading includes products in liquid or in paste form (even frozen). Such products are used in particular for food preparations (for example, to produce chocolates, cakes and pastries, ice-cream).

2101 30 19

Other

This subheading includes non-germinated barley grains, husked, roasted and usable in the production of beer as a colouring and flavouring agent, or as a coffee substitute.

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002 ); prepared baking powders

2102 10 10

Culture yeast

See the HS Explanatory Note to heading 2102, part (A), third paragraph, (4).

These yeasts are cultured on special media for specific uses, in particular for distilling and wine-making. With them, it is possible to achieve highly precise characteristics in fermented products.

2102 20 11 and 2102 20 19

Inactive yeasts

These yeasts, described in the HS Explanatory Note to heading 2102, part (A), fourth and fifth paragraphs, are commonly sold as ‘food industry yeast’. They are usually put up as powder, chips or granules.

2102 20 90

Other

See the HS Explanatory Note to heading 2102, part (B).

2102 30 00

Prepared baking powders

See the HS Explanatory Note to heading 2102, part (C).

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

2103 90 10

Mango chutney, liquid

For the purposes of this subheading, mango chutney means a preparation of pickled mangoes to which various products such as ginger, dried grapes, pepper and sugar have been added.

The mango chutney of this subheading is in the form of a sauce, in a more or less liquid state, completely homogenised.

2103 90 30

Aromatic bitters of an alcoholic strength by volume of 44,2 % to 49,2 % vol containing from 1,5 % to 6 % by weight of gentian, spices and various ingredients and from 4 % to 10 % of sugar, in containers holding 0,5 litre or less

The products referred to in this subheading are concentrated liquid alcoholic preparations, deriving their particular flavour, which is both bitter and strongly aromatic, from the gentian roots used in their manufacture, in combination with various spices and aromatic substances.

These concentrated aromatic bitters constitute additives intended for use both as flavourings in drinks (cocktails, syrups, soft drinks, etc.) and as seasonings to be used in the same way as sauces and mixed condiments in cooked food and pastries (soups, prepared meat, fish or vegetable dishes, sauces, delicatessen products, fruit compotes and fruit salads, fruit tarts, desserts, sorbets, etc.).

These aromatic bitters are generally sold as ‘Angostura bitters’.

2104

Soups and broths and preparations therefor; homogenised composite food preparations

2104 20 00

Homogenised composite food preparations

The expression ‘homogenised composite food preparations’ is defined in note 3 to this chapter.

The phrase ‘Such preparations may contain a small quantity of visible pieces of ingredients’ in note 3 to Chapter 21 does not imply that there is a fixed limit in percentage by weight or size for those visible pieces in order for the product to be covered by subheading 2104 20 00. The concept of ‘a small quantity of visible pieces of ingredients’ is to be interpreted on the basis of the objective characteristics of the product; it has to be assessed whether the visible pieces have been added in such a quantity that they constitute a considerable volume of the product. If so, the product would have to be classified elsewhere (for example, under heading 2005), since the product would have lost the character of a homogenised composite food preparation.

2105 00

Ice cream and other edible ice, whether or not containing cocoa

For the purposes of this heading, ‘ice cream and other edible ice’ means food preparations, whether or not put up for retail sale, whether or not containing cocoa or chocolate (even as a coating), which are in a solid or paste-like state as a result of freezing and which are intended to be eaten in that state.

The essential characteristic of these products is that they revert to a liquid or semi-liquid state at an ambient temperature of about 0 °C.

However, preparations which, although they have all the appearance of edible ices, do not possess the essential characteristic described above, fall in heading 1806, heading 1901 or heading 2106, as appropriate.

The products of this heading have very varied names (water ices, ice cream, cassata, Neapolitan slices, etc.) and are put up in varied forms; they may contain cocoa or chocolate, sugar, vegetable fat or milkfat, milk (whether or not skimmed), fruit, stabilisers, flavourings, colouring, etc.

The total content of these fats does not, in general exceed 15 % by weight of the finished product. However, certain specialities, for the manufacture of which a large proportion of cream is used, may contain by weight a total of about 20 % of fat.

In the production of certain edible ices, air is incorporated into the raw materials used in order to increase the volume of the finished product (expansion).

Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 2105 00.

See also the HS Explanatory Note to heading 2105, especially with reference to exclusions.

2106

Food preparations not elsewhere specified or included

2106 10 20 and 2106 10 80

Protein concentrates and textured protein substances

See the HS Explanatory Note to heading 2106, second paragraph, (6), excluding that part referring to protein hydrolysates.

These subheadings exclude concentrated milk proteins (subheading 0404 90 or heading 3504 00).

When determining the sucrose content for the purposes of classification within these subheadings, the content of the invert sugar expressed as sucrose must be taken into account.

2106 90 20

Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

See the HS Explanatory Note to heading 2106, second paragraph, (7).

See additional note 2 to this chapter.

This subheading excludes similar compound preparations having an alcoholic strength by volume not exceeding 0,5 % vol (subheading 2106 90 92 or 2106 90 98).

2106 90 30

Isoglucose syrups

See additional note 3 to this chapter.

2106 90 92 and 2106 90 98

Other

See the HS Explanatory Note to heading 2106, second paragraph, (1) to (5), (8) to (11) and (13) to (16), and the third paragraph of the explanatory note to subheadings 2106 10 20 and 2106 10 80.

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

General

Where a distinction is made in this chapter between products in containers holding 2 litres or less and those holding more than 2 litres, the quantity to be taken into consideration is the volume of liquid contained in the containers and not the capacity of the containers.

This chapter covers — in so far as they are not medicaments — tonic preparations which, even though they are taken in small quantities, for example, by the spoonful, are suitable for direct consumption as beverages. Non-alcoholic tonic preparations which require dilution before consumption do not fall in Chapter 22 (generally, heading 2106).

Additional note 2(b)

The potential alcoholic strength by volume is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 litres of the product in question by a factor of 0,6.

 

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

2201 10 11 to 2201 10 90

Mineral waters and aerated waters

These subheadings cover the products referred to in the HS Explanatory Note to heading 2201, paragraphs (B) and (C).

These subheadings do not include natural mineral water in aerosol containers for use in the care of the skin (heading 3304)

2201 10 11 and 2201 10 19

Natural mineral waters

‘Natural mineral waters’ means water which complies with the relevant version of Directive 2009/54/EC of the European Parliament and of the Council (OJ L 164, 26.6.2009, p. 45).

2201 90 00

Other

This subheading includes the products referred to in the HS Explanatory Note to heading 2201, paragraphs (A) and (D).

This subheading also covers water vapour and natural water, filtered, sterilised, purified or softened.

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

The expression ‘non-alcoholic beverages’ is defined in note 3 to this chapter.

2202 10 00

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

The soft drinks referred to in the HS Explanatory Note to heading 2202, paragraph (A), are covered by this subheading.

The presence of anti-oxidants, vitamins, stabilisers or quinine do not affect the classification of soft drinks.

This subheading includes liquid products, composed of water, sugar and flavourings, put up in a plastic bag and intended to be made in the home into ice-lollies by freezing.

See also additional note 1 to this chapter.

2202 90 10

Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404

This subheading includes tonic preparations as described in the explanatory note to this chapter, general, second paragraph. These non-alcoholic beverages, often referred to as food supplements, may be based on extracts from plants (including herbs) and may contain added vitamins and/or minerals. In general, these preparations should maintain general health and well-being; therefore, they differ from the flavoured or sweetened waters and other soft drinks of subheading 2202 10 00, referred to in the HS Explanatory Note to heading 2202, paragraph (A).

2202 90 91 to 2202 90 99

Other, containing by weight of fat obtained from the products of headings 0401 to 0404

These subheadings include the liquid product known commercially as ‘filled milk’, provided that it is a beverage ready for consumption. ‘Filled milk’ is a product with a basis of skimmed milk or powdered skimmed milk to which are added refined vegetable fats or oils in a quantity almost identical to the quantity of natural fat extracted from the initial whole milk. This beverage is classified in the subdivisions of these subheadings according to its milkfat content.

See the explanatory note to subheading 2202 90 10.

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

See additional note 2(a) to this chapter, as regards ‘actual alcoholic strength by volume’.

2204 10 11 to 2204 10 98

Sparkling wine

See subheading note 1 to this chapter.

2204 10 11

Champagne

Champagne is a sparkling wine produced in the French province of Champagne from grapes exclusively harvested in that province.

2204 21 06 to 2204 21 09

Wine, other than that referred to in subheading 2204 10 , in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C

Thеsе subheadings cover:

1.

wine, put up in bottles with ‘mushroom’ stoppers, which does not comply with the definition of ‘sparkling wine’ in subheading note 1 to this chapter;

2.

wine, put up otherwise than in bottles with ‘mushroom’ stoppers, with an excess pressure of not less than 1 bar but less than 3 bar at 20 °C.

Cork stoppers complying with the sketch below, and similar stoppers made of plastic materials, are considered to be ‘mushroom’ stoppers.

 

Image

2204 21 11 to 2204 21 98

Other

See additional notes 4 and 5 to this chapter.

The non-volatile constituents of the total dry extract within the meaning of additional note 4(A) include sugars, glycerol, tannins, tartaric acid, colouring matter and salts.

2204 21 11 to 2204 21 78

Wine with a protected designation of origin (PDO)

See additional note 6(a) to this chapter.

2204 21 23

Tokaj

See additional note 4(B)(b) to this chapter.

2204 21 79 and 2204 21 80

Wine with a protected geographical indication (PGI)

See additional note 6(a) to this chapter.

2204 29 10

Wine, other than that referred to in subheading 2204 10 , in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C

The explanatory note to subheadings 2204 21 06 to 2204 21 09 applies, mutatis mutandis.

2204 29 11 to 2204 29 98

Other

See additional notes 4 and 5 to this chapter.

2204 29 11 to 2204 29 58

Wine with a protected designation of origin (PDO)

See additional note 6(a) to this chapter.

2204 29 11

Tokaj

See additional note 4(B)(b) to this chapter.

2204 29 79 and 2204 29 80

Wine with a protected geographical indication (PGI)

See additional note 6(a) to this chapter.

2204 30 10

In fermentation or with fermentation arrested otherwise than by the addition of alcohol

See additional note 3 in connection with additional note 2(a), 2(b) and 2(c) to this chapter.

2204 30 92

Concentrated

See additional note 7 to this chapter.

2204 30 96

Concentrated

See additonal note 7 to this chapter.

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

Wines covered by this heading and described in the HS Explanatory Note to heading 2205 include:

1.

beverages known as ‘Marsala all'uovo’, ‘Marsala alla mandorla’ and ‘Crema di Marsala all'uovo’, which are based on Marsala wine, and flavoured with egg yolks, almonds and other aromatic materials;

2.

wine-based beverages known as ‘Sangria’, flavoured with lemon or orange, for example.

See additional note 8 to this chapter. Products having an actual alcoholic strength by volume of less than 7 % vol fall in heading 2206 00.

2206 00

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

As regards the classification of fermented alcohol-based beverages to which distilled alcohol, water and other substances (such as syrup, various aromas and colourings, and, in some cases, a cream base) have been added, see the judgment of the Court of Justice of the European Union in Case C-150/08. In accordance with the judgment, if those additions result in losing the taste, smell and/or appearance of a beverage produced from a particular fruit or natural product, that is to say a fermented beverage of heading 2206, classification under heading 2208 takes place.

2206 00 10

Piquette

See additional note 9 to this chapter.

2206 00 31 to 2206 00 89

Other

These subheadings include the products described in the HS Explanatory Note to heading 2206, second paragraph, (1) to (10).

2206 00 31 and 2206 00 39

Sparkling

See additional note 10 to this chapter as regards sparkling.

As regards mushroom stoppers in the above additional note, see the explanatory note to subheadings 2204 21 06 to 2204 21 09, final paragraph.

2206 00 51 to 2206 00 89

Still, in containers holding

These subheadings include beverages which are not the product of the natural fermentation of the must of fresh grapes but are produced from concentrated grape must. This must is stable and can be stored for use as required.

The fermentation process is usually started with yeast. Sugar may also be added to the must before or during fermentation. The product obtained by this process may finally be sweetened, fortified or blended.

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength

2207 10 00

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

See the HS Explanatory Note to heading 2207, except for the fourth paragraph.

Spirituous beverages (for example, gin, vodka) fall in subheadings 2208 20 12 to 2208 90 78, regardless of their alcoholic strength.

2207 20 00

Ethyl alcohol and other spirits, denatured, of any strength

See the HS Explanatory Note to heading 2207, fourth paragraph.

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

Spirits, liqueurs and other spirituous beverages of heading 2208 are alcoholic liquids generally intended for human consumption and are prepared:

either directly by distilling (with or without added flavouring) natural fermented liquids such as wine or cider, or previously fermented fruit, marc, grain or other vegetable products, or

by simply adding various aromatic substances, and sometimes sugar, to alcohol produced by distillation.

The various spirituous beverages are described in the HS Explanatory Note to heading 2208, third paragraph, (1) to (18).

As regards undenatured spirits, it should be noted that they remain classified in this heading even if they have an alcoholic strength of 80 % vol or higher, whether or not the product is ready for consumption as a drink.

This heading does not cover alcoholic beverages obtained by fermentation (headings 2203 00 to 2206 00).

2208 30 11 to 2208 30 88

Whiskies

Whisk(e)y is a spirit distilled from a mash of cereals and marketed at an alcoholic strength by volume of 40 % vol or higher, either in bottles or in other containers.

Scotch whisky is whisky distilled and matured in Scotland.

Whiskies with added aerated water (whisky-soda) are excluded from these subheadings and fall in subheading 2208 90 69 or 2208 90 78.

2208 30 30

Single malt whisky

Single malt Scotch whisky is a spirit which is produced, in pot stills at a single distillery, by distilling a fermented mash of only malted barley.

2208 30 41 and 2208 30 49

Blended malt whisky, in containers holding

Blended malt Scotch whisky is produced by blending two or more single malt Scotch whiskies which have been distilled/obtained at different distilleries.

2208 30 61 and 2208 30 69

Single grain whisky and blended grain whisky, in containers holding

Single grain Scotch whisky is a spirit, other than single malt Scotch whisky or blended malt Scotch whisky, which is produced at a single distillery by distilling a fermented mash of malted barley with or without whole grains of other cereals (predominantly, wheat or maize).

Blended grain Scotch whisky is produced by blending two or more single grain Scotch whiskies which have been distilled/obtained at different distilleries.

2208 30 71 and 2208 30 79

Other blended whisky, in containers holding

Other blended Scotch whisky (‘Blended Scotch Whisky’) is produced by blending one or more single malt Scotch whiskies with one or more single grain Scotch whiskies.

2208 40 11 to 2208 40 99

Rum and other spirits obtained by distilling fermented sugar-cane products

These subheadings include, for example, rum and tafia, as described in the HS Explanatory Note to heading 2208, third paragraph, (3), provided that they retain their organoleptic characteristics.

2208 50 11 and 2208 50 19

Gin, in containers holding

Gin is a spirituous beverage generally obtained by simple or successive distillations of rectified cereal spirits or ethyl alcohol with juniper berries and other aromatic substances (for example, coriander, angelica root, anise, ginger).

For the purposes of these subheadings, only spirituous beverages having the organoleptic characteristics of gin are regarded as gin.

The following, for example, are consequently excluded from these subheadings:

(a)

Geneva (subheading 2208 50 91 or 2208 50 99);

(b)

Aquavit (subheading 2208 90 56 or 2208 90 77);

(c)

Kranawitter (subheading 2208 90 56 or 2208 90 77).

2208 60 11 to 2208 60 99

Vodka

See the HS Explanatory Note to heading 2208, third paragraph, (5).

2208 70 10 and 2208 70 90

Liqueurs and cordials

See the HS Explanatory Note to heading 2208, first paragraph, (B), and third paragraph.

2208 90 11 and 2208 90 19

Arrack, in containers holding

Arrack is a spirit manufactured, using a special yeast, from sugar-cane molasses or from molasses of the sweet juices of plants and of rice.

Arrack should not be confused with raki which is obtained by redistilling raisin or dry fig spirits with aniseed and falls in subheading 2208 90 56 or 2208 90 77.

2208 90 33 and 2208 90 38

Plum, pear or cherry spirit (excluding liqueurs), in containers holding

Plum, pear and cherry spirits are spirituous beverages obtained exclusively by fermenting and distilling plum, pear or cherry musts.

As regards the terms ‘plums’ and ‘cherries’, see the HS Explanatory Note to heading 0809.

2208 90 48

Other

For the purposes of this subheading, spirits distilled from fruit are spirituous beverages obtained exclusively by alcoholic fermentation and distillation of fruit (other than plums, pears or cherries), for example, from apricots, bilberries, raspberries, blackberries, black currants, white currants, red currants, strawberries, apples, including spirits obtained from cider. Calvados falls in subheading 2208 90 45.

2208 90 56

Other

This subheading includes aniseed spirits, raki, agave spirits other than tequila (for example, mezcal), spirits distilled from aromatic herbs, ‘digestive’ bitters, aquavit, kranawitter, spirits distilled from roots (for example, gentian spirits), sorghum spirits.

2208 90 69

Other spirituous beverages

In addition to the beverages referred to in the HS Explanatory Note to heading 2208, third paragraph, (14) to (18), the subheading also includes:

1.

spirituous beverages with added aerated water (for example, whisky-soda);

2.

tea with alcohol;

3.

spirituous beverages mixed together or spirituous beverages mixed with fruit or vegetables juices (cocktails).

2208 90 71

Distilled from fruit

See the explanatory note to subheading 2208 90 48. This subheading includes calvados.

2208 90 77

Other

See the explanatory note to subheading 2208 90 56.

2208 90 78

Other spirituous beverages

See the explanatory note to subheading 2208 90 69.

2208 90 91 and 2208 90 99

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding

These subheadings include a liquid described as a ‘malt beer base’ with an alcoholic strength by volume of 14 % and obtained from brewed beer which has been clarified and then subjected to ultrafiltration, by which the concentration of ingredients such as bitter substances and proteins has been reduced (see judgment of the Court of Justice of the European Union in Case C-196/10).

2209 00

Vinegar and substitutes for vinegar obtained from acetic acid

2209 00 11 and 2209 00 19

Wine vinegar, in containers holding

See additional note 11 to this chapter.

See also the HS Explanatory Note to heading 2209, part (I), second paragraph, (1).

2209 00 91 and 2209 00 99

Other, in containers holding

These subheadings include the products referred to in the HS Explanatory Note to heading 2209, part (I), second paragraph, (2), (3) and (4), and part (II).

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Additional note 3

The potential alcoholic strength by mass is to be calculated by multiplying the mass of the sugars (calculated in kilograms of invert sugar) contained in 100 kg of the product in question by a factor of 0,47.

 

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

2301 20 00

Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates

Flours, meals and pellets of fish of this subheading are composed of fish or fish waste which is generally cooked and then reduced to a paste, dried and ground and, in some cases, agglomerated in the form of pellets.

This subheading excludes fish flour fit for human consumption (subheading 0305 10 00).

2302

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants

For the distinction between products of this heading and those of Chapter 11, see note 2(A) to Chapter 11.

Residues mentioned under HS Explanatory Note to heading 2302, (B), (1), should contain 50 % or more of cereals or leguminous plants.

For the determination of the starch content (on the product as received), the method set out in Annex III, part L, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied.

2302 10 10 and 2302 10 90

Of maize (corn)

Provided that they satisfy the criteria laid down in note 2(A) to Chapter 11, broken maize grains recovered during the sifting of cleaned unhulled maize grains are excluded from these subheadings (subheading 1104 23 98).

2303

Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets

For the determination of the starch and protein content, the methods set out in Annex III, parts L and C, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) are to be applied.

2303 10 11 and 2303 10 19

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product

Products classified in these subheadings must meet the criteria laid down in additional note 1 to this chapter.

These subheadings include:

1.

maize gluten (generally, in the form of a flour), which is composed mainly of the gluten of the maize grains obtained from the separation of starch; the protein content (nitrogen × 6,25) is in excess of 40 % by weight;

2.

gluten meal, which is mainly obtained by mixing dry residue from the manufacture of starch from maize with pure gluten; such products generally contain about 40 % by weight of proteins (nitrogen × 6,25);

3.

corn gluten feed, which generally contains at least 20 % by weight of proteins (nitrogen × 6,25), and is composed mainly of particles of pericarp and endosperm, of maize gluten and sometimes of concentrated maize steeping liquor, all of which are by-products of the manufacture of starch from maize.

These subheadings also include the above products agglomerated in the form of pellets.

These subheadings cover only products with a starch content not exceeding 28 % by weight on the dry product determined in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1), and a fat content not exceeding 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009 (1).

Products with a higher content of starch or fat are normally classified in Chapter 11 or in subheading 2302 10 10, 2302 10 90, 2309 90 41 or 2309 90 51, as appropriate. The same applies for goods which contain products extracted from maize by a method other than the production of starch by the wet process (residues from the sifting of maize grains, ground maize grains, residues from the extraction of maize germ oil by the dry process, etc.).

Products classified in these subheadings must not contain residues from the extraction of maize germ oil by the wet process either.

Concentrated maize steeping liquors fall in subheading 2303 10 90, irrespective of their protein content.

2303 10 90

Other

For the purposes of this subheading, residues from the manufacture of starch from manioc roots means such products with a starch content not exceeding 40 % by weight, calculated on the dry matter.

If their starch content is higher, such products, in the form of flour or meal, fall in subheading 1106 20 10 or 1106 20 90. Products in the form of pellets fall in subheading 0714 10.

This subheading also includes:

1.

sorghum gluten feed, which generally contains at least 18 % by weight of proteins, and is composed mainly of particles of the pericarp and endosperm of sorghum grains, of sorghum gluten and sometimes of concentrated sorghum steeping liquor, all of which are by-products of the manufacture of starch from sorghum.

This subheading covers only products with a starch content not exceeding 40 % by weight, calculated on the dry matter.

Products with a higher content of starch are generally classified in Chapter 11 or in heading 2302 or 2309, as appropriate;

2.

residues from starch manufacture known as ‘dried potato pulp’. The starch content of such residues is generally 50 % or more by weight.

For the determination of the moisture content, the method set out in Annex III, part A, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied.

Concentrated maize steeping liquors are classified in this subheading, irrespective of their protein content.

2303 20 10 and 2303 20 90

Beet-pulp, bagasse and other waste of sugar manufacture

Whey from which the lactose has been partly removed is not regarded as waste of sugar manufacture and does not fall in these subheadings (heading 0404).

These subheadings include partly or wholly desugared beet.

2303 30 00

Brewing or distilling dregs and waste

See the HS Explanatory Note to heading 2303, first paragraph, (E)(1) to (5).

2304 00 00

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil

This heading does not include soya-bean flakes, whether or not ground, from which the soya-bean oil has not been extracted (heading 2308).

2306

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305

2306 41 00

Of low-erucic-acid rape or colza seeds

See subheading note 1 to this chapter and the HS Explanatory Note to subheading 2306 41.

2306 90 05

Of maize (corn) germ

This subheading covers the residues from the extraction of oil of maize (corn) germs, obtained by wet or dry processing, and which conform to the criteria of additional note 2 to this chapter.

Products which do not conform to these criteria are generally classified in Chapter 11 or heading 2302 or 2309, as appropriate.

2306 90 11 and 2306 90 19

Oilcake and other residues resulting from the extraction of olive oil

The expression ‘residues resulting from the extraction of olive oil’ means only products with a fatty matter content not exceeding 8 % by weight. Such products (except dregs) with a higher content of fatty matter are to be classified in the same subheading as the base material (subheading 0709 92 10 or 0709 92 90).

For the determination of the fat content, the method set out in Commission Regulation (EEC) No 2568/91, Annex XV (OJ L 248, 5.9.1991, p. 1) is to be applied.

2307 00

Wine lees; argol

2307 00 11

Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight

See additional note 3 to this chapter and the relevant explanatory notes.

2307 00 90

Argol

See the HS Explanatory Note to heading 2307, second paragraph.

2308 00

Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

2308 00 11

Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight

See additional note 3 to this chapter and the relevant explanatory notes.

2308 00 40

Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes

Marc of fruit, other than grapes, includes ‘orange cells’, i.e., products consisting of parts of oranges which initially, in the course of pressing, entered the juice and after being strained off contain scarcely any constituent parts of the flesh of the fruit but consist principally of cell membrane and albedo. These products are intended for adding to diluted concentrates of orange juice and to soft drinks.

2308 00 90

Other

This subheading includes the products specified in (2), (3), (4), (6), (7), (8) and (9) of the second paragraph of the HS Explanatory Note to heading 2308.

The subheading also includes soya-bean hulls, whether or not ground, from which the soya-bean oil has not been extracted.

2309

Preparations of a kind used in animal feeding

See note 1 to this chapter.

For the determination of the starch content, the polarimetric method (also called the modified Ewers method) laid down in Annex III, part L, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied.

The starch content by weight of preparations of a kind used in animal feeding within the meaning of heading 2309 is to be determined by the enzymatic analytical method laid down in the Annex to Commission Regulation (EC) No 121/2008 (OJ L 37, 12.2.2008, p. 03) in cases where the following feed materials are present in significant amounts:

(a)

(sugar) beet products such as (sugar) beet pulp, (sugar) beet molasses, (sugar) beet pulp-molassed, (sugar) beet vinasse, (beet) sugar;

(b)

citrus pulp;

(c)

linseed; linseed expeller; linseed extracted;

(d)

rape seed; rape seed expeller; rape seed extracted; rape-seed hulls;

(e)

sunflower seed; sunflower seed extracted; sunflower seed, partially decorticated, extracted;

(f)

copra expeller; copra extracted;

(g)

potato pulp;

(h)

dehydrated yeast;

(ij)

products rich in inulin (for example, chips and meal of Jerusalem artichokes);

(k)

greaves.

Products with a starch content lower than 0,5 % should not be considered as containing starch. High-performance liquid chromatography (HPLC) should be used for the determination of glucose [Commission Regulation (EC) No 904/2008 (OJ L 249, 18.9.2008, p. 9)].

As regards milk products, see additional note 4 to this chapter. The content of milk products and the content of starch are calculated on the product as received.

2309 10 11 to 2309 10 90

Dog or cat food, put up for retail sale

These subheadings include toys to be chewed by dogs, presented in various forms, such as rings and bones, consisting of chopped-up pieces of oxhide, gelatin, glucose syrup (as binder), colouring matter, vegetable protein hydrolysate, a stabiliser and, in the case of rings, meat and bonemeal, all of which can be completely eaten.

2309 90 10

Fish or marine mammal solubles

See the HS Explanatory Note to heading 2309, part (II), (B), last paragraph, (1).

2309 90 20

Products referred to in additional note 5 to this chapter

The use of maize steeping liquor as a growth medium (nutrient broth) can lead to the presence in the products of residues of dead fermentation agents at a concentration generally not exceeding 2 %. These products are detectable by microscope.

In addition, the products containing residues of the steeping liquor used in certain fermentation processes contain the following substances in very small quantities: amyloglucosidase, alpha-amylase, xanthan gum, lactic acid, citric acid, lysine, threonine, tryptophane.

Maize steeping liquor already contains some of these substances (for example, amino acids) in very small quantities and the increase in concentration due to fermentation is negligible.

Products with a starch or fat content exceeding the limits indicated in additional note 5 are classified in subheading 2309 90 41 or 2309 90 51, as appropriate.

The conformity of the residues from the manufacture of starch from maize imported from the USA is to be verified in accordance with Commission Regulation (EC) No 1375/2007 (OJ L 307, 24.11.2007, p. 5).

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

2401

Unmanufactured tobacco; tobacco refuse

As regards tobacco in the natural or unmanufactured state, see the HS Explanatory Note to heading 2401, first paragraph, (1).

It is to be noted that:

(a)

‘flue-cured’ Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation, without allowing smoke and fumes to come into contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;

(b)

‘light air-cured’ Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;

(c)

‘light air-cured’ Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;

(d)

‘fire-cured’ tobacco means tobacco, which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. ‘Fire-cured’ tobacco leaves are normally thicker than leaves of Burley, ‘flue-cured’ or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques.

‘Sun-cured’ tobacco has been cured directly by the heat of the sun in the open air and in full daylight.

This heading does not include live tobacco plants (heading 0602).

2401 30 00

Tobacco refuse

In addition to the products listed in the HS Explanatory Note to heading 2401, first paragraph, (2), this subheading also includes:

1.

waste resulting from the manipulation of tobacco leaves; it is known generally in the trade as ‘offal’ but also referred to variously in Member States as ‘smalls’, ‘winnowings’, ‘sweepings’, ‘kirinti’ or ‘broquelins’, etc. It generally contains impurities or foreign bodies such as dust, vegetable waste, textile fibres. Sometimes, dust has been removed from this waste by sieving;

2.

waste from tobacco leaves, known in the trade as ‘siftings’, and obtained by sieving the refuse mentioned above;

3.

waste obtained from the manufacture of cigars, described as ‘cuttings’, and consisting of pieces of cuttings from leaves;

4.

tobacco dust (a waste by-product obtained by sieving the refuse mentioned above).

This subheading does not include tobacco waste prepared for sale as smoking tobacco or chewing tobacco, snuff or tobacco powder, or which purports to have been treated for the purpose of being used as smoking tobacco, chewing tobacco, snuff or tobacco powder (heading 2403).

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2402 10 00

Cigars, cheroots and cigarillos, containing tobacco

Cigars, cheroots and cigarillos are rolls of tobacco which can be smoked and, given their properties, are intended exclusively to be smoked as they are, having:

(a)

an outer wrapper of natural tobacco covering the product in full including, where appropriate, the filter (but without any further layer partially covering the outer wrapper), but not, in the case of tipped cigars, the tip; or

(b)

a threshed blend filler and an outer wrapper of the normal colour of a cigar, of reconstituted tobacco of subheading 2403 91 00, covering the product in full, including, where appropriate, the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouthpiece, is not less than 2,3 g and not more than 10 g, and the circumference over at least one third of the length is not less than 34 mm.

Providing that they meet the above criteria, products with a wrapper of reconstituted tobacco, which may consist partly of substances other than tobacco, are classified in this subheading.

2402 20 10 and 2402 20 90

Cigarettes containing tobacco

Cigarettes are rolls of tobacco which can be smoked as they are and do not fall into the category of cigars or cigarillos (see the explanatory note to subheading 2402 10 00).

Provided that they satisfy the above preconditions, products consisting partly of substances other than tobacco are classified in these subheadings.

These subheadings do not cover products consisting wholly of substances other than tobacco (subheading 2402 90 00 or, if intended for medicinal use, Chapter 30).

2402 90 00

Other

This subheading includes cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes, for example, cigarettes made from specially prepared leaves of a lettuce variety and containing neither tobacco nor nicotine.

2403

Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences

2403 11 00

Water-pipe tobacco specified in subheading note 1 to this chapter

See subheading note 1 to this chapter and the HS Explanatory Note to subheading 2403 11.

2403 19 10 and 2403 19 90

Other

Smoking tobacco is tobacco which has been cut or otherwise split, twisted or pressed into blocks which can be smoked without further industrial processing.

Waste resulting from the manipulation of tobacco leaves or from the manufacture of tobacco products which is capable of being smoked is considered as smoking tobacco if it does not meet the description of cigars, cigarillos or cigarettes (see the explanatory notes to subheadings 2402 10 00 and 2402 20 10 and 2402 20 90).

Mixtures of smoking tobacco with substances other than tobacco are also classified in these subheadings, provided that they correspond to the definition given above, the exception being products intended for medicinal use (Chapter 30).

These subheadings include cut cigarette rag which is the finished mixture of tobacco for the manufacture of cigarettes.

2403 91 00

‘Homogenised’ or ‘reconstituted’ tobacco

See the HS Explanatory Note to heading 2403, first paragraph, (6).

2403 99 10

Chewing tobacco and snuff

Chewing tobacco is tobacco in the form of rolls, sticks, strips, cubes and blocks, which is specially prepared to be chewed but not smoked and which is put up for retail sale.

Snuff is tobacco in powder or grain form which has been specially treated so that it can be taken as snuff but not smoked.

Provided that they satisfy the above preconditions, products consisting in part of substances other than tobacco are classified in this subheading.

2403 99 90

Other

This subheading includes: