Other

2023/248

Implementing Regulation (EU) 2023/248 classifies animal-origin products intended for animal feed, notably dried buffalo ears and dried beef meat derived from slaughter by-products. These products are packaged in plastic bags and sold as chewing articles or dog food. Their processing involves peeling, cleaning, and sun-drying, without complying with food hygiene standards, rendering them unfit for human consumption. According to the General Rules of Interpretation (GRI) 1 and 6, note 1(a) of Chapter 2 excludes classification in this chapter because it does not include products unfit for human consumption. Classification in Chapter 23 is also excluded because the products have not lost the essential characteristics of the raw material. Consequently, these goods are classified under Combined Nomenclature (CN) code 0511 99 85, corresponding to "Other products of animal origin not elsewhere specified or included." This classification ensures uniform application of the Combined Nomenclature for these specific products, considering their nature, composition, processing, and primary use, which is as animal feed, particularly as treats or supplements for dogs.

2023/248

Implementing Regulation (EU) 2023/248 classifies animal-origin products intended for animal feed, notably dried buffalo ears and dried beef meat derived from slaughter by-products. These products are packaged in plastic bags and sold as chewing articles or dog food. Their processing involves peeling, cleaning, and sun-drying, without complying with food hygiene standards, rendering them unfit for human consumption. According to the General Rules of Interpretation (GRI) 1 and 6, note 1(a) of Chapter 2 excludes classification in this chapter because it does not include products unfit for human consumption. Classification in Chapter 23 is also excluded because the products have not lost the essential characteristics of the raw material. Consequently, these goods are classified under Combined Nomenclature (CN) code 0511 99 85, corresponding to "Other products of animal origin not elsewhere specified or included." This classification ensures uniform application of the Combined Nomenclature for these specific products, considering their nature, composition, processing, and primary use, which is as animal feed, particularly as treats or supplements for dogs.

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.

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.