COMMISSION IMPLEMENTING REGULATION (EU) No 442/2013
of 7 May 2013
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) |
||||||||||||
Homogeneous, non-grainy, soft paste with a spicy smell and a predominately salty, spicy flavour (‘Shiro miso’). The product consists of (% by weight):
The paste is obtained by fermentation (Koji mould) of a mixture of steamed soya beans and steamed rice. Different flavours develop during the fermentation and the product is used as an ingredient in traditional Japanese dishes. |
2103 90 90 |
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103, 2103 90 and 2103 90 90. The product is added to dishes in order to flavour them, can be used in a wide variety of dishes and meets the characteristics of mixed condiments and mixed seasonings of heading 2103. The product is a preparation that adds flavour to a dish but is not intended to be eaten on its own. Classification under heading 2008 is therefore excluded (see also the Harmonised System Explanatory Notes to heading 2103, (A), third paragraph). As the description of heading 2103 is more specific, classification under heading 2106 as food preparations not elsewhere specified or included is excluded. The product is therefore to be classified under CN code 2103 90 90 as other mixed condiments and mixed seasonings. |