# Commission Implementing Regulation (EU) No 447/2011 of 6 May 2011 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)
Tinned stuffed vine leaves ready for consumption. The product is made of a mixture of rice, onion, soya oil, salt, citric acid, black pepper, mint and dill, wrapped in vine leaves.
The composition (percentage by weight):
Rice: around 50,
Vine leaves: around 15,
Onion: around 9,
Other ingredients: oil, salt, spices and water.
1904 90 10
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1904, 1904 90 and 1904 90 10.
The essential character of this product is conferred by the rice component.
Given its characteristics the product should therefore be classified in accordance with General Rule 3(b) under heading 1904.

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Source: https://www.legislation.gov.uk/eur/2011/447/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-447/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.