# Commission Regulation (EC) No 725/2008 of 24 July 2008 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.
Product consisting of (% by weight):
Curd 32,4
Skimmed milk 32,9
Cream (33,5 % fat) 12,4
Sugar 4,5
also fruit preparation, whey product, stabiliser, yogurt cultures
The fat content is 4,3 % by weight.
The colour of the product is light red. The appearance of the substance is that of fresh cheese. Parts of the fruit preparation can be seen in the substance.
The product is put up in containers holding 150 g.
0406 10 20
Classification is determined by General Rules 1 and 6 on the interpretation of the Combined Nomenclature and the wording of CN codes 0406, 0406 10 and 0406 10 20.
The product contains more than 70 % by weight of dairy products of which the curd gives the essential character. It retains therefore the nature of fresh cheese and curd.
For that reason the product is to be classified in heading 0406.
2.
Product consisting of (% by weight):
Curd 41,7
Skimmed milk yogurt 29,7
Fruit preparation 20
Fructose syrup 5
Protein concentrate 2
Binder 0,9
Cream 0,7
The fat content is 0,4 % by weight.
The product has two layers: the white substance containing the curd on top and the fruit preparation is underneath. The appearance of the substance on top is that of fresh cheese.
The product is put up in containers holding 125 g.
0406 10 20
Classification is determined by General Rules 1 and 6 on the interpretation of the Combined Nomenclature and the wording of CN codes 0406, 0406 10 and 0406 10 20.
The product contains more than 70 % by weight of dairy products of which the curd gives the essential character. It retains therefore the nature of fresh cheese and curd.
For that reason the product is to be classified in heading 0406.

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Source: https://www.legislation.gov.uk/eur/2008/725/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-725/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.