Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

Notes

• 1. Mixtures of the products of heading Nos 0904 to 0910 are to be classified as follows:

• (a) mixtures of two or more of the products of the same heading are to be classified within that heading;

• (b) mixtures of two or more of the products of different headings are to be classified within heading No 0910.

The addition of other substances to the products of heading Nos 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 2103.

• 1. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 1211.

Additional note

• 1. The rate of duty applicable to mixtures referred to in note 1 (a) shall be the one applicable to the component having the highest rate.

CHAPTER 10

CEREALS

Notes

• 1. • (a) The products specified in the headings of this chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk.

• (b) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified within heading No 1006.

• 1. Heading No 1005 does not cover sweet corn (Chapter 7).

Subheading note

• 1. The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional notes

• 1. The following terms shall have the meanings hereunder assigned to them:

• (a) ‘ round grain rice’ (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

• (b) ‘ medium grain rice’ (subheadings 1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

• (c) ‘ long grain rice’ (subheadings 1006 10 25, 1006 10 27, 1006 10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6,0 mm;

• (d) ‘ paddy rice’ (subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98): rice which has retained its husk after threshing;

• (e) ‘ husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘ brown rice’, ‘ cargo rice’, ‘ loonzain’ and ‘ riso sbramato’;

• (f) ‘ semi-milled rice’(subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

• (g) ‘ wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

• (h) ‘ broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three-quarters of the average length of the whole grain.

• 1. Levies applicable to mixtures of cereals:

• A. The levy applicable to mixtures composed of two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 shall be that applicable:

• (a) to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of the mixture;

• (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at least 90 % of the weight of the mixture.

• B. Where a mixture is composed of more than two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008, and where several cereals each represent more than 10 % of the weight of the mixture, the levy applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of the weight of the mixture, the levy to be applied shall be that applicable to such cereal.

• C. The levy applicable to mixtures composed of the cereals falling within heading Nos 1001 to 1005, 1007 and 1008 and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture concerned, even when the amount of the levy is the same for two or more of the cereals.

• D. The levy applicable to mixtures composed of one or more of the cereals falling within heading Nos 1001 to 1005, 1007 and 1008 and of one or more of the products falling within subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96, 1006 10 98, 1006 20, 1006 30 and 1006 40 shall be that applicable to the component cereal or product liable to the higher or highest levy.

• E. The levy applicable to mixtures composed of rice of subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96, 1006 10 98, 1006 20 and 1006 30, classifiable under several different processing groups or stages, or of rice classifiable under one or more different processing groups or stages and of broken rice, shall be that applicable:

• (a) to the component predominating by weight, when that component represents at least 90 % of the weight of the mixture;

• (b) to the component liable to the higher or highest levy, when no component represents at least 90 % of the weight of the mixture.

• F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes

• 1. This chapter does not cover:

• (a) roasted malt put up as coffee substitutes (heading No 0901 or 2101);

• (b) prepared flours, meals or starches of heading No 1901;

• (c) corn flakes and other products of heading No 1904;

• (d) vegetables, prepared or preserved, of heading No 2001, 2004 or 2005;

• (e) pharmaceutical products (Chapter 30); or

• (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

• 1. • (A) Products from the milling of the cereals listed in the table below fall within this chapter if they have, by weight on the dry product:

• (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

• (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.

Otherwise, they fall within heading No 2302.

However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 1104.

• (B) Products falling within this chapter under the above provisions shall be classified within heading No 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall within heading No 1103 or 1104.

• 1. For the purposes of heading No 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

• (a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

• (b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

• 1. In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows:

• (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

• (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

• 1. For the purposes of heading No 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products obtained by milling or some other fragmentation process from dried leguminous vegetables of heading No 0713, from sago or roots or tubers of heading No 0714 or from products of Chapter 8, of which:

• (a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of heading Nos 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm.

• (b) in the case of nuts of heading Nos 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes

• 1. Heading No 1207 applies inter alia to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No 0801 or 0802 or to olives (Chapter 7 or 20).

• 1. Heading No 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of heading Nos 2304 to 2306.

• 1. For the purposes of heading No 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia fabd) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading No 1209 does not, however, apply to the following even if for sowing:

• (a) leguminous vegetables or sweet corn (Chapter 7);

• (b) spices or other products of Chapter 9;

• (c) cereals (Chapter 10); or

• (d) products of heading Nos 1201 to 1207 or 1211.

• 1. Heading No 1211 applies inter alia to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, ail species of mint, rosemary, rue, sage and wormwood.

Heading No 1211 does not, however, apply to:

• (a) medicaments of Chapter 30;

• (b) perfumery, cosmetic or toilet preparations of Chapter 33; or

• (c) insecticides, fungicides, herbicides, disinfectants or similar products of heading No 3808.

• 1. For the purposes of heading No 1212, the term ‘seaweeds and other algae’ does not include:

• (a) dead single-cell micro-organisms of heading No 2102;

• (b) cultures of micro-organisms of heading No 3002; or

• (c) fertilizers of heading No 3101 or 3105.