{
  "url": "https://openlegislation.uk/eu-regulation-1990-314/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-1990-314/annex.json",
  "legislation": "eur/1990/314",
  "legislation_title": "Commission Regulation (EEC) No 314/90 of 5 February 1990 concerning the classification of certain goods in the combined nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1990-314",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of goods\nCN code classification\nReasons\n(1)\n(2)\n(3)\n1.\nFrozen blocks of fillet of chicken breast put up in a broth made from water, poultrymeat carcases, vegetables and broth powder. The blocks weigh about 15 kg and contain approximately equal parts of fillet and broth\n1602 39 30\nClassification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and the texts of CN codes 1602, 1602 39 and 1602 39 30.\nThe fact that the fillets are put up in a broth excludes them from Chapter 2 (see Explanatory Notes to the HS, Chapter 2, ‘Distinction between meat and meat offal of this Chapter and those of Chapter 16’, first paragraph).\nThe product is not a preparation for making a soup or broth or a soup or broth within the meaning of CN code 2104 10 00 (see HS Explanatory Notes, heading 2104 A, first paragraph)\n2.\nA tomato based food preparation containing low quantities of visible tomato pieces, glucose syrup, vegetable oil, herbs and spices. The product is in the form of a sauce and is packaged for retail sale\n2103 20 00\nClassification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and the texts of CN codes 2103 and 2103 20 00.\nBecause the product is presented as a sauce containing a low quantity of visible tomato pieces it cannot be regarded as prepared vegetables of Chapter 20 of the combined nomenclature (see HS Explanatory Notes, heading 2103 A, second paragraph)\n3.\nPreparation in the form of a powder for the manufacture of a sauce for a noodle dish, by simply adding milk or water.\nComposition:\n48 % by weight of powdered cheese,\n20 % by weight of powdered whey,\n8 % by weight of various seasonings and kitchen herbs,\n6 % by weight of powdered buttermilk,\n6 % by weight of modified starch,\n4 % by weight of powdered cream,\n4 % by weight of wheat flour,\n4 % by weight of various flavourings, including cooking salt,\n2103 90 90\nClassification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and the texts of CN codes 2103, 2103 90 and 2103 90 90.\nIn particular because of the presence of flour and starch which act as binders, the product is a preparation for a sauce and not a seasoned grated or powdered cheese\n4.\nLiquid mixture of hydrocarbons consisting of approximately 87 % linear paraffins by weight, with chain lengths of 8 to 16 carbon atoms, and approximately 13 % of alkylbenzenes by weight, with lateral chains of 10 to 12 carbon atoms\n2710 00 59\nClassification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and the texts of CN codes 2710 and 2710 00 59.\nClassification as kerosene is excluded because of the concentration of alkylbenzenes\n5.\nProduct for use as a component in lubricants, made of synthetic isoparaffinic poly(alpha)olefins, having the following analytic characteristics:\n—\nAppearance:\ncolourless, clear, low-viscosity, oily liquid\n—\nRefraction index at 20 o C:\n1,4563\n—\nAshing:\nnone\n—\nHeteroatoms:\nSulphur, halogen, nitrogen and phosphorous negative\n—\nBromine value:\n0,3\n—\nVacuum distillation (1,5 mbar):\nBoiling point above 121 oC (= 300 oC at-1 013 mbar)\n—\nIR spectrum:\nEssentially displays bands of saturated, aliphatic hydrocarbons\n—\nDensity at 20 o C:\n0,8225 kg/l\n3902 90 00\nClassification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature, Notes 3 (a) and 6 (a) to Chapter 39 and the texts of CN codes 3902 and 3902 90 00\n6.\nCellular sheets consisting of approximately 60 % ethylene-vinyl acetate copolymer (saturated product) and 40 % fillers and pigments. The sheets are rectangular in shape and vary in thickness from 4 mm to 16 mm\n3921 19 90\nClassification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and Note 4 (a) to Chapter 40 and the texts of CN codes 3921, 3921 19 and 3921 19 90.\nThe ethylene-vinyl acetate copolymer is a saturated substance which cannot be vulcanized with sulphur and accordingly it does not meet the terms of Note 4 (a) to Chapter 40",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amendment",
      "affecting": "eur/1999/936",
      "affecting_title": "Commission Regulation (EC) No 936/1999 of 27 April 1999 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature"
    },
    {
      "type": "amendment",
      "affecting": "eur/2009/1179",
      "affecting_title": "Commission Regulation (EC) No 1179/2009 of 26 November 2009 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature"
    },
    {
      "type": "repeal",
      "affecting": "eur/1997/288",
      "affecting_title": "Commission Regulation (EC) No 288/97 of 17 February 1997 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and repealing a number of regulations on classification"
    },
    {
      "type": "amendment",
      "affecting": "eur/2005/705",
      "affecting_title": "Commission Regulation (EC) No 705/2005 of 4 May 2005 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1990/314/annex",
    "retrieved_at": "2026-11-01T15:02:50.050032+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}