law://eu/reg/2012/455@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product with the following composition (% by weight):—part skimmed mozzarella cheese45—coating55consisting of:—flour (wheat and rice)25-30—water20-25—whole dried egg< 2—medium fat hard cheese< 2—salt< 2—spices/flavourings< 2—inulin< 2—thickener (E 464)< 2—oat fibres< 2—sunflower oil< 2The product consists of a block or strips of cheese which are coated in several steps, before being packed and frozen. It contains herbs and spices and has not been cooked or pre-baked.The product is presented in a frozen state, generally sealed in plastic bags and/or cardboard cartons. Prior to consumption it is deep fried in oil and is to be consumed as a hot snack. | 21069098 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 210690 and 21069098.The product is predominated by the coating which represents more than 50 % by weight. Therefore classification under Chapter 04 is excluded as the product does not any longer retain the character of cheese.The product is therefore to be classified under CN code 21069098 as a food preparation not elsewhere specified or included. |
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