Commission Regulation (EC) No 901/2007 of 27 July 2007 concerning the classification of certain goods in the Combined Nomenclature
Grade B
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Address https://gelex.eu/eli/EU/regulation/2007/901@2007-07-27/en
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, and in particular Article 9(1)(a) thereof,
Whereas:
(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.
(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific Community provisions, with a view to the application of tariff and other measures relating to trade in goods.
(3) Pursuant to those general rules, the goods described in column 1 of the table set out in the Annex should be classified under the CN code indicated in column 2, by virtue of the reasons set out in column 3 of that table.
(4) It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.
(5) The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,
HAS ADOPTED THIS REGULATION:
Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 July 2007. For the Commission Danuta Hübner Member of the Commission
ANNEX
ANNEX
Description of the goods Classification (CN code) Reasons (1) (2) (3) Product consisting of the cut, fermented and dried leaves and plant tips of the rooibos plant (Aspalathus linearis), also known as Red Bush. After harvesting, the green leaves and plant tips are cut into pieces of 2 to 5 mm in length. These are then bruised, fermented and dried. The product is mainly used to prepare infusions. 12129970 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 1212, 121299 and 12129970. Classification in heading 1211 is excluded as the product is not used primarily for the purposes mentioned in the wording of this heading (… of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes). Consequently, the product has to be classified as another vegetable product of a kind used primarily for human consumption, not elsewhere specified or included, of heading 1212.
Versions
Cited by
- Commission Implementing Regulation (EU) 2023/2217 of 16 October 2023 repealing Regulation (EC) No 901/2007 concerning the classification of certain goods in the Combined Nomenclature Regulation · Grade B
By Commission Regulation (EC) No 901/2007, as amended by Commission Implementing Regulation (EU) No 441/2013, a product consisting of the cut (into pieces of 2 to 5 mm in length), fermented and dried leaves and plant tips of the rooibos plant (Aspalathus linearis), also known as Red Bush, used to prepare infusions, was classified under code 1212 99 95 of the Combined Nomenclature (CN) annexed to Council Regulation (EEC) No 2658/87, as another vegetable product of a kind used primarily for human consumption, not elsewhere specified or included. The product was excluded from classification under
- Commission Implementing Regulation (EU) 2023/2217 of 16 October 2023 repealing Regulation (EC) No 901/2007 concerning the classification of certain goods in the Combined Nomenclature Regulation · Grade B
Given the identical or very similar characteristics of the rooibos tea with the product described in Regulation (EC) No 901/2007, the tariff classification of the product as set out in the Annex to that Regulation is not in accordance with HS Committee classification opinion 1211.90/1.
- Commission Implementing Regulation (EU) 2023/2217 of 16 October 2023 repealing Regulation (EC) No 901/2007 concerning the classification of certain goods in the Combined Nomenclature Regulation · Grade B
With a view to securing uniformity in the interpretation and application of the Harmonized System at international level and considering that classification opinion 1211.90/1 is in conformity with the wording of HS heading 1211 and HS subheading 121190, it is necessary to repeal Regulation (EC) No 901/2007.
- Commission Implementing Regulation (EU) 2023/2217 of 16 October 2023 repealing Regulation (EC) No 901/2007 concerning the classification of certain goods in the Combined Nomenclature Regulation · Grade B
Regulation (EC) No 901/2007 is hereby repealed.