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Pärlitigu OÜ v Maksu- ja Tolliameti Põhja maksu- ja tollikeskus.

On those grounds, the Court (Fourth Chamber) hereby rules: The Combined Nomenclature, which constitutes Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1719/2005 of 27 October 2005, must be interpreted as meaning that frozen backbones of farmed Atlantic salmon ( Salmo salar ), obtained after filleting the fish, must be classified under CN heading 0303 22 00 if the goods are fit for human consumption at the time that they are cleared through customs, which it is for the national court to ascertain. [Signatures] * Language of the case: Estonian.

2023/248

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 2, and the wording of CN codes 0511 , 0511 99 and 0511 99 85 . Since the production and the transport of the dried meat take place without observing food hygiene standards, the products are not fit for human consumption. Classification under Chapter 2 is therefore excluded as that Chapter does not cover products unfit or unsuitable for human consumption (note 1(a) to Chapter 2). Classification in Chapter 23 is excluded as the offal meat has not lost the essential characteristics of the raw material by drying (note 1 to Chapter 23). Consequently, the product is to be classified under CN code 0511 99 85 as other animal product not elsewhere specified or included. Documented CN 2026 code: 05119985.

2023/248

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(a) to Chapter 2 and the wording of CN codes 0511 , 0511 99 and 0511 99 85 . Since the production and the transport of the dried ears take place without observing food hygiene standards, the products are not fit for human consumption. Classification under Chapter 2 is therefore excluded, as that Chapter does not cover products unfit or unsuitable for human consumption (note 1(a) to Chapter 2). Classification in Chapter 23 is excluded as the ears have not lost the essential characteristics of the raw material by dehairing and drying (note 1 to Chapter 23). Consequently, the product is to be classified under CN code 0511 99 85 as other animal product not elsewhere specified or included. Documented CN 2026 code: 05119985.

1125/2006

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 85. 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. Documented CN 2026 code: 05119985.