COMMISSION IMPLEMENTING REGULATION (EU) 2023/248
of 1 February 2023
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
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(1) |
(2) |
(3) |
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0511 99 85 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(a) to Chapter 2 and the wording of CN codes 0511 , 0511 99 and 0511 99 85 . Since the production and the transport of the dried ears take place without observing food hygiene standards, the products are not fit for human consumption. Classification under Chapter 2 is therefore excluded, as that Chapter does not cover products unfit or unsuitable for human consumption (note 1(a) to Chapter 2). Classification in Chapter 23 is excluded as the ears have not lost the essential characteristics of the raw material by dehairing and drying (note 1 to Chapter 23). Consequently, the product is to be classified under CN code 0511 99 85 as other animal product not elsewhere specified or included. |
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|
0511 99 85 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 2, and the wording of CN codes 0511 , 0511 99 and 0511 99 85 . Since the production and the transport of the dried meat take place without observing food hygiene standards, the products are not fit for human consumption. Classification under Chapter 2 is therefore excluded as that Chapter does not cover products unfit or unsuitable for human consumption (note 1(a) to Chapter 2). Classification in Chapter 23 is excluded as the offal meat has not lost the essential characteristics of the raw material by drying (note 1 to Chapter 23). Consequently, the product is to be classified under CN code 0511 99 85 as other animal product not elsewhere specified or included. |