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 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

• 1. Heading No 1302 applies inter alia to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

• (a) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 1704);

• (b) malt extract (heading No 1901);

• (c) extracts of coffee, tea or mate (heading No 2101);

• (d) vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22);

• (e) camphor, glycyrrhizin or other products of heading No 2914 or 2938;

• (f) medicaments of heading No 3003 or 3004 or blood-grouping reagents (heading No 3006);

• (g) tanning or dyeing extracts (heading No 3201 or 3203);

• (h) essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or

• (ij) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 4001).

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

• 1. This chapter does not cover the following products which are to be classified within Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

• 1. Heading No 1401 applies inter alia to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No 4404).

• 1. Heading No 1402 does not apply to wood wool (heading No 4405).

• 1. Heading No 1403 does not apply to prepared knots or tufts for broom or brush making (heading No 9603).

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Notes

• 1. This chapter does not cover:

• (a) pig fat or poultry fat of heading No 0209;

• (b) cocoa butter, fat and oil (heading No 1804);

• (c) edible preparations containing by weight more than 15 % of the products of heading No 0405 (generally Chapter 21);

• (d) greaves (heading No 2301) and residues of heading Nos 2304 to 2306;

• (e) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

• (f) factice derived from oils (heading No 4002).

• 1. Heading No 1509 does not apply to oils obtained from olives by solvent extraction (heading No 1510).

• 1. Heading No 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

• 1. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall within heading No 1522.

Additional notes

• 1. For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 10, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 60 10, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:

• (a) fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as ‘crude’ if they have undergone no other processing than:

• — decantation within the normal time limits,

• — centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process);

• (b) fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognized special analytical properties, from vegetable oils and fats obtained by pressure;

• (c) the expression ‘crude oils’ shall be taken to extend to de-gummed soya bean oil and to cotton seed oil from which the gossypol has been removed.

• 1. • A. Heading Nos 1509 and 1510 cover only oils derived solely from the treatment of olives the analytical characteristics of the acidic and sterol composition of which are as follows:

Table I

Fatty acid composition as percentage of total fatty acids

Table II

Sterol composition as percentage of total sterols

Heading Nos 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set out in Annexes V, VIII, X A and X B to Regulation (EEC) No 2568/91.

• B. Subheading 1509 10 covers only olive oils defined in Sections I and II obtained solely using mechanical or other physical means under conditions, and particularly thermal conditions, that do not lead to deterioration of the oil, and which have undergone no treatment other than washing, decantation, centrifugation or filtration. Oils derived from olives using solvents fall within heading 1510.

• I. For the purposes of subheading 1509 10 10, ‘virgin lampante olive oil’ whatever its acidity, means olive oil with:

• (a) a wax content not exceeding 350 mg/kg;

• (b) an erythrodiol and uvaol content not exceeding 4,5 %;

• (c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %;

• (d) the sum of transoleic isomers lower than 0,10 % and the sum of translinoleic + translinolenic isomers lower than 0,10 %;

and

• (e) one of the following characteristics:

• 1. a periode number exceeding 20 meq O2/kg;

• 1. a content in volatile halogenated solvents exceeding 0,1 mg/kg for any one solvent;

• 1. a K270 extinction coefficient higher than 0,250 and, after treatment of the oil with activated alumina, not higher than 0,11. In point of fact some oils having a free fatty acid content, expressed as oleic acid, of more than 3,3 g per 100 g may, after passage through activated alumina, in accordance with the method set out in Annex IX to Regulation (EEC) No 2568/91, may have a K270 extinction coefficient higher than 0,10. If so, after neutralization and decolorization in the laboratory, in accordance with the method set out in Annex XIII to the aforementioned Regulation, they must have the following characteristics:

• — a K270 extinction coefficient not higher than 1,20,

• — an extinction coefficient variation (delta K) in the 270 nm region, higher than 0,01 but not higher than 0,16, i.e.:

• 1. organoleptic characteristics which include detectable defects exceeding the limits of acceptability and a panel test score lower than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91.

• II. For the purposes of subheading 1509 10 90, ‘virgin oil’ means olive oil having the following characteristics:

• (a) an acid content, expressed as oleic acid, not exceeding 3,3 g per 100 g;

• (b) a peroxide number not exceeding 20 meq O2/kg;

• (c) a wax content not exceeding 250 mg/kg;

• (d) a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

• (e) a K270 extinction coefficient not higher than 0,250 and, after treatment of the oil with activated alumina, not higher than 0,10;

• (f) an extinction coefficient variation (delta K), in the 270 nm region, not higher than 0,01;

• (g) organoleptic characteristics which may include detectable defects within the limits of acceptability and a panel test score higher than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

• (h) an erythrodiol and uvaol content not exceeding 4,5 %;

• (ij) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %;

• (k) the sum of transoleic isomers lower than 0,03 % and the sum of translinoleic + translinolenic isomers lower than 0,03 %.

• C. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils falling within subheading 1509 10 10 or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:

• (a) an acid content, expressed as oleic acid, not exceeding 3,3 g per 100 g;

• (b) a wax content not exceeding 350 mg/kg;

• (c) a K270 extinction coefficient (100) not higher than 1,20;

• (d) an extinction coefficient variation (Δ K), in the 270 nm region, not higher than 0,16;

• (e) an erythrodiol and uvaol content not exceeding 4,5 %;

• (f) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

• (g) the sum of transoleic isomers lower than 0,20 % and the sum of translinoleic + translinolenic isomers lower than 0,30 %.

• D. For the purposes of subheading 1510 00 10, ‘crude oils’ means oils, particularly olive residue oils, with the following characteristics:

• (a) an acid content, expressed as oleic acid, greater than 2 g per 100 g;

• (b) an erythrodiol and uvaol content exceeding 12 %;

• (c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %;

• (d) the sum of transoleic isomers lower than 0,20 % and the sum of translinoleic + translinolenic isomers lower than 0,10 %.

• E. Subheading 1510 00 90 covers oils obtained by the treatment of oils falling within subheading 1510 00 10, whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2 B, 2 C and 2 D. The oils falling within this subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2 %, the sum of transoleic isomers lower than 0,4 % and the sum of translinoleic + translinolenic isomers lower than 0,35 %.

• 1. Subheadings 1522 00 31 and 1522 00 39 do not cover:

• (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Regulation (EEC) No 2568/91, lower than 70 or higher than 100;

• (b) residues resulting from the treatment of fatty substances containing oil having an iodine index lower than 70 or higher than 100, of which the peak area representing the retention volume of betasitosterol (52) , determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93 % of the total sterol peak areas.

• 1. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 2568/91.

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

• 1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes

• 1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.

• 1. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No 1902 or to the preparations of heading No 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading No 1601 or 1602.

Subheading notes

• 1. For the purposes of subheading 1602 10, the expression ‘homogenized preparations’ means preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No 1602.

• 1. The fish and crustaceans specified in the subheadings of heading No 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

• 1. For the purposes of subheadings 1602 31 11, 1602 39 11, 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, the term ‘uncooked’ shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore, in the case of subheadings 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74 show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

• 1. For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘parts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Note

• 1. This chapter does not cover:

• (a) sugar confectionery containing cocoa (heading No 1806);

• (b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 2940; or

• (c) medicaments or other products of Chapter 30.

Subheading note

• 1. For the purposes of subheadings 1701 11 and 1701 12, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5 %.

Additional notes

• 1. For the purposes of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, ‘ raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

• 1. For the purposes of subheading 1701 99 10, ‘ white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.

• 1. For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

• 1. For the purposes of subheading 1702 90 80, ‘inulin syrup’ means the immediate product, other than that falling within subheading 1702 60 90, obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % fructose in free form or as sucrose.

• 1. When imported in the form of an assortment, goods falling within subheading 1704 90 are subject to a variable component (MOB) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes

• 1. This chapter does not cover the preparations of heading No 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

• 1. Heading No 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

• 1. When imported in the form of an assortment, goods falling within subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to a variable component (MOB) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

• 1. Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.