COMMISSION IMPLEMENTING REGULATION (EU) No 756/2011
of 27 July 2011
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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A product composed of (% by weight):
presented on a wooden stick. |
1604 19 98 |
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 16 and the wording of CN codes 1604, 1604 19 and 1604 19 98. The addition of the vegetables to the (raw) fishmeat/shrimps presented on a wooden stick is considered to be a preparation. Consequently, classification in Chapter 3 is to be excluded as the product has been prepared by a process not provided for in that Chapter (see Harmonised System Explanatory Notes to Chapter 3, General, fifth paragraph). The product is therefore to be classified under heading 1604 as prepared fish of CN code 1604 19 98. |