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 a product consisting of non-germinated barley grains, husked, roasted and usable in the production of beer, as a colouring and flavouring agent, or as a coffee substitute;

Whereas to ensure uniform application of the nomenclature of the Common Customs Tariff, provision should be made for the tariff classification of a base preparation for chewing gum, in the form of cylindrical pieces consisting (by weight) of 34 % butyl rubber, 15 % polyethylene, 13 % poly(vinyl acetate), 28 % vegetable resin and 10 % calcium carbonate;

the quantities of cereals and malt fulfilling the terms of Article 9 (2) of the Treaty and placed under control in the period 1 January to 31 December of the preceding year, broken down in accordance with the Common Customs Tariff classification;

Whereas additional duty may be imposed only on imports the tariff classification of which made in line with Article 5 of Commission Regulation (EC) No 3223/94 (4), as last amended by Regulation (EC) No 2933/95 (5), entails application of the highest specific duty and on imports made outside the tariff quotas set in the World Trade Organization framework;

The lits of exceptions may cite: (a) the manufacturing or processing operations which, although they entail a change in the tariff classification heading, are not regarded as substantial or are regarded as substantial only under certain conditions;

Whereas, in order to ensure uniform application of the nomenclature of the Common Customs Tariff, provisions should be adopted concerning the tariff classification of certain beverages, sometimes called 'non- alcoholic beers', which are obtained by fermentation of wort of malt with the addition of hops and have an alcoholic strength not exceeding 0,5 % vol;

Under this general rule the product obtained is considered to have undergone sufficient manufacturing or processing if it falls in a heading of the tariff classification system different from the headings applicable to each of the materials utilized.

Whereas Regulation (EC) No 3223/94 established machinery for recording prices on representative markets with a view to fixing a standard import value for determining the value of products imported on consignment with a view to their tariff classification;

Whereas, in order to ensure uniform application of the nomenclature of the Common Customs Tariff, provisions should be adopted on the tariff classification of deep frozen skinless tuna pieces ('tuna loins') which have been pre-cooked by both steam and water, particularly so as to facilitate the removal of the skin, and resulting in the proteins being partially coagulated;

the precise trade description of the instrument or apparatus used by the manufacturer, its presumed Common Customs Tariff classification and the objective technical characteristics on the basis of which the instrument or apparatus is considered to be scientific;

whereas, in the case of certain fresh products imported for processing, separate entry prices apply from 1 May and, for such products, which are not sold on consignment on the representative markets, a direct price recording mechanism may be used for their tariff classification;

take full account of such factors as established tariff classification and quantitative units based on normal commercial practices in export and import transactions, both as regards fibre composition and in terms of competing for the same segment of its domestic market, and (b) avoid over-categorization.

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 stud earrings, whether or not put up in sterile packaging, made of gold- or silver-plated steel, consisting of a shank with a decorative head and a "butterfly" fastening, this shank being used to pierce the ear by means of a special device which secures it in the ear lobe;

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 an electronic game (110 × 73,5 × 8 mm), consisting of a metal and plastic case, with a liquid crystal display screen, and containing a monolithic integrated circuit programmed for the game (with a display of the player's score), the clock and alarm functions and a calculator;

whereas, however, in that case and under certain conditions, including fluctuations in market prices, there should be provision for the lodging of a security equal to the amount of duty which he would have paid if the tariff classification of the lot had been determined on the basis of the standard import value;

Whereas, in order to ensure uniform application of the nomenclature of the Common Customs Tariff, it is necessary to lay down provisions concerning the tariff classification of wash basins composed of 30 % of artificial plastic material (styrenated polyester resin) and approximately 70 % of filler (mainly of silicates) and having a coating of transparent artificial plastic material (styrenated polyester resin) about 0,2 mm thick on the working surface;

With a view to ensuring the grant, and maintaining the value, of the concessions accorded Switzerland by the Community for certain powdered vegetables and powdered fruits covered by Annex 2 to the Agreement on trade in agricultural products, the customs authorities of the Parties hereby agree to consider updating the tariff classification of powdered vegetables and powdered fruits in the light of experience gained in the application of the tariff concessions.

Whereas, to ensure the uniform application of the combined nomenclature annexed to Regulation (EEC) No 2658/87, provisions are required on the tariff classification of a glass bottle containing 0,7 litres of rice wine (sake), a small procelain jug and three small dringking bowls, also of porcelain, put up together in a box;

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 mixtures of peat (containing not less than 75 % turf by weight) and other substances such as lime, sand, rotted leaf mould, marl, farmyard manure and small quantities of other fertilizers, with a total content of potassium (calculated as K2O), nitrogen, phosphorus (calculated as P2O5) not exceeding 3 % by weight;

Where compensating products qualify for a preferential tariff measure within the meaning of Article 20 (3) (d) or (e) and the measure exists for goods falling within the same tariff classification as the temporary export goods, the rate of import duty to be taken into account in establishing the amount to be deducted pursuant to paragraph 1 shall be that which would apply if the temporary export goods fulfilled the conditions under which that preferential measure may be applied.

The Bulgarian customs tariff shall be applied to the classification of goods for imports into Bulgaria.

Whereas in order to ensure uniform application of the combined nomenclature annexed to Council Regulation (EEC) No 2658/87 with regard to the tariff classification of knitted tracksuits, which are garments covered by CN codes 6112 and 6211, and to specify certain of their characteristics in relation to other garments covered by the said nomenclature;

Whereas in order to ensure the uniform application of the combined nomenclature annexed to Regulation (EEC) No 2658/87, with regard to the tariff classification of anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles falling within, amongst others, CN codes 6101, 6102, 6201 and 6202, it is necessary to specify certain characteristics of the said garments;

The classification in binding tariff information may be applied, on the conditions laid down in paragraph 6, only for the purpose of:

whereas the said mechanism may involve only the tariff classification of the products concerned on the basis of either the fob price of those products plus the cost of insurance and transport to the frontiers of the Community customs territory or the customs value referred to in Article 30 (c) of Council Regulation (EC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (6), as amended by Commission Regulation (EEC) No 2454/93 (7);

COMMISSION REGULATION (EEC) No 1087/83 of 4 May 1983 on the classification of goods under subheading 22.02 A of the Common Customs Tariff

after the first working day of October, the amended rates shall be used for converting the ecu into national currencies for the purposes of determining the tariff classification of goods and customs duties and charges having equivalent effect and shall be applicable, by way of derogation from paragraph 1, throughout the following calendar year, except where a change in the bilateral central rate occurs during that period, in which case subparagraph (a) shall apply.

COMMISSION REGULATION (EEC) No 211/85 of 25 January 1985 on the classification of goods in subheading 84.55 C of the Common Customs Tariff

whereas the said mechanism may involve only the tariff classification of the products concerned on the basis either of the fob price of the products, plus the costs of insurance and freight up to the borders of the Community customs territory, or of the customs value referred to in Article 30 (2) (c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (5), as amended by the Act of Accession of Austria, Finland and Sweden;

COUNCIL REGULATION (EEC) No 3541/85 of 12 December 1985 on the classification of goods under subheading 27.03 A of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 3534/87 of 24 November 1987 on the classification of products within Common Customs Tariff subheading 16.04 E

the imported product and the Community product share the same international classification for tariff purposes at HS code level (six digits).

COMMISSION REGULATION (EEC) No 484/79 of 13 March 1979 on the classification of goods under subheading 39.07 E IV of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 551/81 of 25 February 1981 on the classification of goods within subheading 90.07 A of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 3149/81 of 30 October 1981 on the classification of goods within subheading 38.19 T of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 3402/82 of 17 December 1982 on the classification of goods under subheading 38.19 X of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 2053/83 of 20 July 1983 on the classification of goods within subheading 32.04 A IV of the Common Customs Tariff

REGULATION (EEC) No 1592/71 OF THE COMMISSION of 23 July 1971 on the classification of goods under heading No 68.08 of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 1218/84 of 30 April 1984 on the classification of goods under subheading 39.07 B V d) of the Common Customs Tariff

the precise trade description of the instrument or apparatus used by the manufacturer, and its presumed classification in the tariff nomenclature;

REGULATION (EEC) No 1709/74 OF THE COMMISSION of 2 July 1974 on the classification of goods under subheading 20.06 B I of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 2585/86 of 12 August 1986 on the classification of goods within subheading 27.10 C I c) of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 1620/81 of 15 June 1981 on the classification of goods falling within subheading 87.01 B of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 810/83 of 5 April 1983 on the classification of goods in certain headings or subheadings of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 1030/86 of 8 April 1986 on the classification of goods falling within subheading 73.40 B of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 1385/83 of 27 May 1983 on the classification of goods falling within subheading 21.02 C II of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 1936/84 of 4 July 1984 on the classification of goods falling within subheading 85.21 D II of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 717/85 of 19 March 1985 on the classification of goods falling within subheading 17.04 D I of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 3829/86 of 15 December 1986 on the classification of goods falling within heading No 44.15 of the Common Customs Tariff

COMMISSION REGULATION (EEC) No 3557/81 of 8 December 1981 on the classification of goods falling within subheading 48.07 D of the Common Customs Tariff