****

( 1 ) OJ NO L 14 , 21 . 1 . 1969 , P . 1 .

( 2 ) OJ NO L 40 , 11 . 2 . 1977 , P . 1 .

( 3 ) OJ NO L 172 , 22 . 7 . 1968 , P . 1 .

( 4 ) OJ NO L 342 , 31 . 12 . 1979 , P . 1 .

COMMISSION REGULATION ( EEC ) NO 803/80

OF 27 MARCH 1980

ON THE CLASSIFICATION OF GOODS FALLING WITHIN HEADING NO 19.07 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 ) NO 97/69 OF 16 JANUARY 1969 ON MEASURES TO BE TAKEN FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF ( 1 ), AS LAST AMENDED BY REGULATION ( EEC ) NO 280/77 ( 2 ), AND IN PARTICULAR ARTICLE 3 THEREOF ,

WHEREAS IN ORDER TO ENSURE UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , PROVISIONS MUST BE LAID DOWN CONCERNING THE TARIFF CLASSIFICATION OF CERTAIN ORDINARY BAKERS ' WARES ;

WHEREAS HEADING NO 19.07 OF THE COMMON CUSTOMS TARIFF ANNEXED TO COUNCIL REGULATION ( EEC ) NO 950/68 ( 3 ), AS LAST AMENDED BY REGULATION ( EEC ) NO 3000/79 ( 4 ), REFERS AMONG OTHER PRODUCTS , TO ' BREAD , SHIPS ' BISCUITS AND OTHER ORDINARY BAKERS ' WARES , NOT CONTAINING ADDED SUGAR , HONEY , EGGS , FATS , CHEESE OR FRUIT ' ;

WHEREAS THE PRODUCTS IN QUESTION CONTAIN FATS AND SUGARS ( REDUCING AND NON-REDUCING ) AS NORMAL INGREDIENTS , NOT ADDED AS SUCH , BUT DERIVED FROM THE FLOUR EMPLOYED AND POSSIBLY FROM ANY BAKERY ' IMPROVERS ' THAT ARE USED ;

WHEREAS THE CONTENT OF FATS AND SUGARS ( DETERMINED AND EXPRESSED AS GLUCOSE AFTER INVERSION ), NOT ADDED AS SUCH , MAY EACH AMOUNT TO 5 % BY WEIGHT CALCULATED ON THE DRY PRODUCT WITHOUT THE PRODUCTS IN QUESTION THEREBY LOSING THE CHARACTER OF GOODS FALLING WITHIN HEADING NO 19.07 ;

WHEREAS , ON THE BASIS OF PRESENT ANALYTICAL METHODS , IT CAN BE STATED AS REGARDS CONTENTS OF FATS OR SUGARS ( REDUCING AND NON-REDUCING ) UP TO 5 % BY WEIGHT CALCULATED ON THE DRY PRODUCT THAT IT DOES NOT SEEM POSSIBLE TO DETECT WITH CERTAINTY ANY FATS OR SUGARS THAT HAVE BEEN ADDED AS SUCH TO THE PRODUCTS CONCERNED ;

WHEREAS CLASSIFICATION OF A PRODUCT IN THE NOMENCLATURE MUST BE MADE ACCORDING TO ESTABLISHED OBJECTIVE CRITERIA ;

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

HAS ADOPTED THIS REGULATION :

ARTICLE 1

ORDINARY BAKERS ' WARES , CONTAINING AN AMOUNT NOT EXCEEDING 5 % EACH BY WEIGHT CALCULATED ON THE DRY PRODUCT OF EITHER FATS OR SUGARS ( DETERMINED AND EXPRESSED AS GLUCOSE AFTER INVERSION ) SHALL FALL WITHIN COMMON CUSTOMS TARIFF HEADING NO

19.07 BREAD , SHIPS ' BISCUITS AND OTHER ORDINARY BAKERS ' WARES , NOT CONTAINING ADDED SUGAR , HONEY , EGGS , FATS , CHEESE OR FRUIT ; COMMUNION WAFERS , CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE , SEALING WAFERS , RICE PAPER AND SIMILAR PRODUCTS .

ARTICLE 2

THIS REGULATION SHALL ENTER INTO FORCE ON THE 42ND 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 , 27 MARCH 1980 .

FOR THE COMMISSION

ETIENNE DAVIGNON

MEMBER OF THE COMMISSION