56As the Commission points out, the customs regulations cited do not provide any definition of the term ‘harvest’ in relation to vegetable products. To define that term, account must be taken of the fact that cultivated mushrooms become ‘fresh’ vegetables, within the meaning of tariff heading 0709 of the Combined Nomenclature, contained in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), as amended by Commission Implementing Regulation (EU) No 1001/2013 of 4 October 2013 (OJ 2013 L 290, p. 1), on the date on which they are separated from the substrate. Tariff heading 0709 covers ‘other vegetables, fresh or chilled’, mentioned in Part IX of Annex I to Regulation No 1234/2007 and Part IX of Annex I to Regulation No 1308/2013, and contains the subheading 070951 entitled ‘Mushrooms’.
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