# Commission Regulation (EEC) No 316/91 of 7 February 1991 concerning the classification of certain goods in the combined nomenclature, Annex

Extent: E+W+S+N.I.

Description of goods
Classification CN code
Reasons
(1)
(2)
(3)
1.
Grated cheese which as a result of its high moisture content and conditions of transport or packaging (partially vacuum packed) becomes agglomerated
0406 20 90
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 0406, 0406 20 and 0406 20 90.
2.
White pasty substance known as ‘creamed coconut’ manufactured by means of the fine grinding of coconut pulp and pasteurized. It is presented in immediate packings with a net content of 200 g and is generally intended for use in the kitchen in the preparation of sauces, etc.
2008 19 90
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 2008, 2008 19 and 2008 19 90.
Classification in Chapter 8 is ruled out because of pasteurization (see also the explanatory notes to the HS heading 20.08, first paragraph). The pasty consistency of the product also excludes classification under heading 1106 (see also the explanatory notes to the CN codes 2008 11 10 to 2008 19 90, second paragraph, second indent).
3.
Product obtained merely by the etherification of starch with epichlorohydrin and sodium monochloracetate in the presence of sodium hydroxide, having the following characteristics:
Appearance ...
white, crumbly powder
Dry matter ...
92,8 %
Ash (at 600 oC) ...
15,1 %
Containing ...
sodium and chloride ions
Solubility ...
turbid solution in water, swells considerably
Solution pH ...
11,6
Microscopic image ...
starch-type, unrecognizable
Iodine test ...
dark blue
Paper chromatography ...
positive for starch ether
IR spectrum ...
characteristic carboxymethyl ether bands
3505 10 50
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 3505, 3505 10 and 3505 10 50.

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Source: https://www.legislation.gov.uk/eur/1991/316/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-1991-316/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

