COMMISSION IMPLEMENTING REGULATION (EU) No 973/2014
of 11 September 2014
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 |
(1) |
(2) |
(3) |
A product consisting of slightly glutinous and sticky translucent white pieces of approximately 1 cm in length and of approximately 3 mm in diameter. The product is floating in brine, has a gel-like consistency and has an appearance similar to glass noodles. It is put up for retail sale in packs containing 250 g (160 g drained net weight). The product is produced by mixing konjak tuber (Amorphophallus konjac) flour with water containing calcium hydroxide (proportions of the mixture in % by weight: konjak tuber flour 3-7, water 93-97). The mixture is then boiled and the resultant gel is pressed through a mould to give the product its final shape. |
1901 90 91 |
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 19 and the wording of CN codes 1901, 1901 90 and 1901 90 91. Food preparations of heading 1901 are made with a basis of flour, groats, meal, starch or malt extract. The terms ‘flour’ and ‘meal’ include flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712) or of dried leguminous vegetables (heading 1106) (see note 2 to chapter 19). Konjak tubers (whole, ground or powdered) are classified under heading 1212 (see also the Explanatory Notes to the Combined Nomenclature to heading 1212). Although the product has a gel-like consistency, it is not a mucilage or thickener derived from vegetable products of heading 1302. The product is therefore to be classified under CN code 1901 90 91. |