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( 1 ) OJ N L 14 , 21 . 1 . 1969 , P . 1 .

( 2 ) OJ N L 172 , 22 . 7 . 1968 , P . 1 .

( 3 ) OJ N L 311 , 11 . 12 . 1969 , P . 1 .

REGULATION ( EEC ) N 107/70 OF THE COMMISSION

OF 21 JANUARY 1970

ON THE CLASSIFICATION OF GOODS UNDER SUB-HEADING N 21.07 F OF THE COMMON CUSTOMS TARIFF

THE COMMISSION OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ;

HAVING REGARD TO COUNCIL REGULATION ( EEC ) N 97/69 ( 1 ) OF 16 JANUARY 1969 ON MEASURES TO BE TAKEN FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , AND IN PARTICULAR ARTICLE 3 THEREOF ;

WHEREAS THE COMMON CUSTOMS TARIFF ANNEXED TO COUNCIL REGULATION ( EEC ) N 950/68 ( 2 ) OF 28 JUNE 1968 , AS LAST AMENDED BY COUNCIL REGULATION ( EEC ) N 2451/69 ( 3 ) OF 8 DECEMBER 1969 , COMPRISES UNDER HEADING N 21.07 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED ;

WHEREAS PROVISION MUST BE MADE TO ENSURE UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF WITH A VIEW TO THE CLASSIFICATION OF PREPARATIONS TO BE ADDED TO FLOUR OR DOUGH USED FOR MAKING ORDINARY BAKERS' OR FINE BAKERS' WARES AND CONSISTING , ON THE ONE HAND , OF MORE THAN 50 % ( BY WEIGHT OF THE DRY MATTER ) OF FOODSTUFFS SUCH AS SUCROSE , FATS , CEREAL FLOUR AND MILK POWDER AND , ON THE OTHER HAND , OF AN EMULSIFIER AND , POSSIBLY , OF VARIOUS OTHER INGREDIENTS ;

WHEREAS THESE PREPARATIONS CONSIST MAINLY OF FOODSTUFFS FALLING WITHIN CHAPTERS 1 TO 21 OF THE COMMON CUSTOMS TARIFF ; WHEREAS FURTHERMORE THESE PREPARATIONS , BECAUSE OF THEIR USE AS ADDITIVES IN FOODSTUFFS FOR HUMAN CONSUMPTION AND OF THEIR COMPOSITION , HAVE A CLOSER CONNECTION WITH THE FOOD INDUSTRIES THAN WITH THE CHEMICAL OR ALLIED INDUSTRIES ; WHEREAS THEREFORE THESE PREPARATIONS CANNOT BE INCLUDED IN HEADING N 38.19 OF THE COMMON CUSTOMS TARIFF BUT MUST BE CLASSIFIED UNDER A HEADING WHICH COMPRISES PRODUCTS FOR USE AS FOODSTUFFS FOR HUMAN CONSUMPTION ; WHEREAS , IN THE ABSENCE OF ANY MORE SPECIFIC HEADING , THEY MUST BE CLASSIFIED UNDER HEADING N 21.07 ;

WHEREAS THE MEASURES PROVIDED FOR IN THIS REGULATION ARE IN ACCORDANCE WITH THE OPINION OF THE COMMITTEE ON THE COMMON CUSTOMS TARIFF NOMENCLATURE ;

HAS ADOPTED THIS REGULATION :

ARTICLE 1

PREPARATIONS TO BE ADDED TO FLOUR OR DOUGH USED FOR MAKING ORDINARY BAKERS' OR FINE BAKERS' WARES CONSISTING , ON THE ONE HAND , OF MORE THAN 50 % ( BY WEIGHT OF THE DRY MATTER ) OF FOODSTUFFS SUCH AS SUCROSE , FATS , CEREAL FLOUR AND MILK POWDER AND , ON THE OTHER HAND , OF AN EMULSIFIER AND , POSSIBLY , OF VARIOUS OTHER INGREDIENTS , SHALL BE CLASSIFIED UNDER COMMON CUSTOMS TARIFF SUB-HEADING :

N 21.07 FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED :

F . OTHER

ARTICLE 2

THIS REGULATION SHALL ENTER INTO FORCE ON THE EIGHTH DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT BRUSSELS , 21 JANUARY 1970 .

FOR THE COMMISSION

THE PRESIDENT

JEAN REY