# Commission Implementing Regulation (EU) No 455/2012 of 22 May 2012 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)
A product with the following composition (% by weight):
— part skimmed mozzarella cheese 45
— coating 55
consisting of:
— flour (wheat and rice) 25-30
— water 20-25
— whole dried egg < 2
— medium fat hard cheese < 2
— salt < 2
— spices/flavourings < 2
— inulin < 2
— thickener (E 464) < 2
— oat fibres < 2
— sunflower oil < 2
The product consists of a block or strips of cheese which are coated in several steps, before being packed and frozen. It contains herbs and spices and has not been cooked or pre-baked.
The product is presented in a frozen state, generally sealed in plastic bags and/or cardboard cartons. Prior to consumption it is deep fried in oil and is to be consumed as a hot snack.
2106 90 98
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 2106 90 and 2106 90 98.
The product is predominated by the coating which represents more than 50 % by weight. Therefore classification under Chapter 04 is excluded as the product does not any longer retain the character of cheese.
The product is therefore to be classified under CN code 2106 90 98 as a food preparation not elsewhere specified or included.

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Source: https://www.legislation.gov.uk/eur/2012/455/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-455/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.