Keywords
Summary

Keywords

Common Customs Tariff - Tariff headings - Product made by adding rennet to skimmed milk and made up of 54% water, 0.9% fat, 5.7% phosphorous and 2% salt and casein - Classification under tariff subheading 0406 90 11 of the Combined Nomenclature

Summary

$$The Combined Nomenclature is to be interpreted as meaning that a product made by adding rennet to skimmed milk and made up of 54% water, 0.9% fat, 5.7% phosphorous and 2% salt and casein must be classified under tariff subheading 0406 90 11 Other cheese: - For processing.

The explanatory notes to the Combined Nomenclature, as regards tariff subheadings 3501 10 10 to 3501 10 90, whose content is compatible with the provisions of that nomenclature and does not alter their scope, provide that caseins are classified under those subheadings when they contain 15% or less by weight of water. Otherwise, they are classified under heading 0406. Since the product does not appear to fall under any other subheading in particular and it is intended for processing, subheading 0406 90 11 Other cheese: - For processing seems to be the most appropriate classification.

( see paras 17, 19 to 24 and operative part )