law://eu/reg/2013/442@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) |
| Homogeneous, non-grainy, soft paste with a spicy smell and a predominately salty, spicy flavour (‘Shiro miso’).The product consists of (% by weight):—soya beans43;—rice43;—salt12;—water2.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. | 21039090 | Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103, 210390 and 21039090.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 21039090 as other mixed condiments and mixed seasonings. |
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