# Commission Regulation (EC) No 1125/2006 of 21 July 2006 concerning the classification of certain goods in the Combined Nomenclature, Annex

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

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
1.
Edible offal, dried pig ears, even when used as animal feed.
0210 99 49
Classification is determined by General Rules 1 and 6 on the interpretation of the CN, Chapter Note 1(a) to CN Chapter 5, and the wording of CN headings 0210, 0210 99 and 0210 99 49.
Being edible offal, dried pig ears have to be classified in Chapter 2 and not in Chapter 5, which does not cover edible products (HS Chapter Note 1(a) to Chapter 5).
Drying the pig ears does not change the essential characteristics of the original material as stated in Note 1 to Chapter 23.
Drying pig ears does not alter their fitness for human consumption (HSEN to Chapter 2, General, third paragraph, point (1), and fourth paragraph).
2.
Dried offal, pigs ears, unfit for human consumption.
0511 99 90
Classification is determined by General Rules 1 and 6 on the interpretation of the CN, Note 1(a) to CN Chapter 2, and the wording of CN headings 0511, 0511 99 and 0511 99 90.
Being inedible offal, dried pig ears have to be classified in Chapter 5 and not in Chapter 2, which does not cover products unfit or unsuitable for human consumption (Note 1(a) to CN Chapter 2).
Drying pig ears does not change the essential characteristics of the original material as stated in Note 1 to Chapter 23.

---
Source: https://www.legislation.gov.uk/eur/2006/1125/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-1125/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.