law://eu/reg/2015/2455@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 goods | Classification (CN Code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product composed of the meat of different crustaceans and molluscs (in % per weight): | 16055400 | 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 1605 and 16055400.The product consists of ‘seafood’ (meat of different crustaceans and molluscs) a part of which is raw or blanched (heading 0307) while another part is cooked (heading 1605). Such a product is considered a preparation, taking into account that cooking excludes classification in Chapter 3 as the product, even partially, has been prepared by a process not provided for in that Chapter (see also the Harmonised System Explanatory Notes to Chapter 3, General, fifth paragraph).As cuttlefish and squid predominate by weight, the product is classified by application of Note 2 to Chapter 16 under the CN code of Chapter 16 corresponding to the predominant part of the preparation.The product is therefore to be classified under CN code 16055400 as prepared or preserved cuttlefish and squid. |
| —raw squid and cuttlefish entacles | 25 | |
| —raw squid and cuttlefish strips | 20 | |
| —raw squid rings | 20 | |
| —cooked baby yellow clam | 20 | |
| —blanched shrimps | 15 | |
| The product is presented in frozen state (at a temperature of – 20 °C) in bags of 1 kg (net weight 800 grams). |
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