Explanatory notes to the combined nomenclature of the European Communities

Explanatory notes to the combined nomenclature of the European Communities

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1989 edition
Customs tariffs

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EXPLANATORY NOTES TO THE COMBINED
NOMENCLATURE OF THE EUROPEAN COMMUNITIES
1989 edition
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1 ION COM M ISS
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< COMMUN ICO This document has been prepared for use within the Commission. It does not
necessarily represent the Commission's official position.
This publication is also available in the following languages:
ES ISBN 92-825-9630-3
DA ISBN 92-825-9631-1
DE ISBN 92-825-9632-X
GR ISBN 92-825-9633-8
FR ISBN 92-825-9635-4
IT ISBN 92-825-9636-2
NL ISBN 92-825-9637-0
PT ISBN 92-825-9638-9
Cataloguing data can be found at the end of this publication.
Luxembourg: Office for Official Publications of the European Communities, 1989
ISBN 92-825-9634-6
Catalogue number: CB-55-89-956-EN-C
© ECSC-EEC-EAEC. Brussels · Luxembourg, 1989
Reproduction is authorized, except for commercial purposes, provided the source
is acknowledged.
Printed in Belgium Commission of the European Communities
EXPLANATORY NOTES
TO THE
COMBINED NOMENCLATURE
OF THE
EUROPEAN COMMUNITIES
1989 EDITION
Document This document has been prepared for use within the Commission. It does not
necessarily represent the Commission's official, position.
Copyright ECSC-EEC-EAEC, BrusseL - Luxembourg, 1989
Reproduction is authorized, except for commercial purposes, provided the
source is acknowledged. FOREWORD
These Explanatory Notes are intended as a guide to the
classification of goods in the Combined Nomenclature. The Combined
Nomenclature is as nomenclature established to meet the
requirements both of the Common Customs Tariff and of the external
trade statistics of the European Communities. This Nomenclature is
based on the Customs Cooperation Council (CCC) Harmonized System
Nomenclature, with subheadings raised under its headings and
subheadings.
The Explanatory Notes to the CCC Harmonized System Nomenclature
itself are issued and kept up to date by the Customs Cooperation
Council, 26-38, rue de l'Industrie, B-1040 Bruxelles to whom all
enquiries concerning those Explanatory Notes should be made. The
Explanatory Notes to the Combined Nomenclature of the European
Communities contain many references to those Explanatory Notes and
thus do not take the place of those Explanatory Notes but should be
looked upon rather as being complementary to them. The two
publications must therefore often be used in conjunction with one
another.
This edition of the Explanatory notes is an updated version which
replaces both the 1987 edition and the 1988 addendum and in
addition contains further notes agreed up to 31 January 1989. General Rules/1
GENERAL RULES FOR THE INTERPRETATION
OF THE COMBINED NOMENCLATURE
General Rule 5 (b) Packing containers normally used for
marketing beverages, jam, mustard,
spices, etc., are to be classified with
the goods they contain even if suitable
for repetitive use. Section I Chapter 1/1
SECTION I
LIVE ANIMALS, ANIMAL PRODUCTS
CHAPTER 1
LIVE ANIMALS
0101 Live horses, asses, mules and hinnies
0101 11 00 Horses
to
0101 19 90
Wild horses, such as the Przewalski horse or tarpan
(Mongolian horse), are included in these subheadings.
However, zebras (Equus zebra, Equus Grevy, Equus
burchelli, Equus quagga, etc.) are classified in
subheading 0106 00 99 even though they belong to the
equidae family.
0101 19 10 For slaughter
Horses for slaughter are classified in this subheading
provided they satisfy the conditions laid down by the
competent authorities.
0101 20 10 Asses
Both domestic and non-domestic asses fall in this
subheading. Among the latter are wild asses (Equus
asinus), the Mongolian djiggetai, the Tibetan kiang,
the onager, the hemione or half-ass (Equus hemionus)
and the hemippe, known as the Syrian ass although it is
more akin to the horse than to the ass.
0101 20 90 Mules and hinnies
This subheading covers the animals described in the
final paragraph of the HS Explanatory Notes to Heading
No 0101.
Hybrids of the ass and zebra (zebrass) and of the mare
and zebra (zebrule) are classified in subheading
0106 00 99. Chapter 1/2 Section I
Live bovine animals 0102
0102 90 10
Domestic species to
0102 90 37
These subheadings cover all the animals of the domestic
bovine species (including buffaloes) of the genera Bos
and Bubalus, irrespective of their intended use (stock,
raising, fattening, breeding, slaughter, etc.), but
excluding pure-bred breeding animals (subheading
0102 10 00).
These subheadings include:
1. the common ox (Bos taurus) , even though raised in a
semi-wild state for the arena (e.g., Spanish,
Corsican and Camargue breeds), the humped ox (Bos
indicus) and the Watussi ox;
2. the water buffalo (Bubalus bubalus), the Asiatic
buffalo or arnis arni), the kerabau of
Ceylon and the Celebese anoa (or pigmy buffalo)
(Bubalus depressi corni s or Anoa depressicornis).
3· the beeffalo (a cross between a bison and a domestic
beef animal).
0102 90 90 Other
This subheading covers all the animals of the
non-domestic bovine species (including buffaloes), for
example :
1. the wild Asiatic ox of the genus Bibos, such as the
gaur (8ibos gaurus), the gayal (Bibos frontalis) and
the banteng (Bibos sondaicus);
2. the musk-ox or sheep ox (Ovibos moschatus);
3. the wild African buffalo of the genus Syncerus such
as the dwarf buffalo (Syncerus nanus) and the large
Caffrarianos caffer);
4. the Tibetan yak (Poephagus grunniens);
5. the bison (Bison bison) or "buffalo".
Yaks and bisons have 14 pairs of ribs while all the
other animals of the bovine species (including true
buffaloes) have only 13 pairs of ribs.