EXPLANATORY NOTES TO THE COMBINED NOMENCLATURE OF THE EUROPEAN UNION

(2006/C 50/01)

Publication made in accordance with Article 9(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and stat-istical nomenclature and on the Common Customs Tariff (1)

OJ L 256, 7.9.1987, p. 1.(1)

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FOREWORD

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1)established a nomenclature, known as the Combined Nomenclature or abbreviated to the CN, based on the International Conventionon the Harmonised Commodity Description and Coding System (2), known as the Harmonised System or abbreviated to the HS.

The HS has been supplemented by its own Explanatory Notes (HSENs). Those notes in English and French are issued and kept up todate by the:

WORLD CUSTOMS ORGANISATION (WCO)Customs Cooperation Council (CCC),

30, rue du March,B-1210 Brussels

By virtue of Article 9(1)(a), second indent, and Article 10 of Regulation (EEC) No 2658/87, the Commission adopts explanatory notesto the Combined Nomenclature (CNENs), following consideration by the Tariff and Statistical Nomenclature Section of the CustomsCode Committee. Although the CNENs may refer to the HSENs, they do not take the place of the latter, but should be regarded as com-plementary to and used in conjunction with them.

This version of the CNENs includes and, where appropriate, replaces those published in the Official Journal of the European Union,C series, up to 10 February 20114 April 2013 (3). CNENs published in the Official Journal, C series, subsequent to that date remain inforce and will be incorporated in the CNENs when revised.

In addition, the CN heading and subheading codes to which reference is made reflect those codes in the Combined Nomenclature for2011, as set out in Commission Regulation (EU) No 861/2010In addition, the CN heading and subheading codes to which reference ismade reflect those codes in the CombinedNomenclature for 2013, as set out in Commission Implementing Regulation (EU)No 927/2012 (4).

OJ L 256, 7.9.1987, p. 1.(1)

OJ L 198, 20.7.1987, p. 1.(2)

OJ C 041, 10.2.2011, p. 1OJ C 096, 4.4.2013, p. 23.(3)

OJ L 284, 29.10.2010, p. 1OJ L 304, 31.10.2012, p. 1.(4)

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A. General rules for the interpretation of the Combined Nomenclature

Packing containers normally used for marketing beverages, jam, mustard, spices, etc., are to be classified with the goodsthey contain even if clearly suitable for repetitive use.

General rule 5(b)

C. General rules applicable both to nomenclature and to duties

General rule 3 In Article 18(1) and (2) of Council Regulation (EEC) No 2913/92 (1), all days other than the published public holidaysof the European Commission services in Brussels, and Saturdays and Sundays, are working days.

1.

Where no rate is published in the Official Journal of the European Union on the penultimate working day of themonth or the penultimate working day before the fifteenth of the month, the rate referred to in Article 18(1) of the

2.

above Regulation to be used for converting the euro into national currencies shall be the last rate published beforethe penultimate working day of the month or before the fifteenth.

OJ L 302, 19.10.1992, p. 1.(1)

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SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 1

LIVE ANIMALS

Live horses, asses, mules and hinnies0101

Horses0101 90 110101 29 10and0101 90 190101 29 90 Wild horses, such as the Przewalski horse or tarpan (Mongolian horse), are included in these subheadings. However,

zebras (Equus zebra, Equus grevyi, Equus burchelli, Equus quagga, etc.) are classified in subheading 0106 19 900106 19 00,even though they belong to the Equidae family.Hybrids of the mare and zebra (zebrule) are classified in subheading 0106 19 900106 19 00.

Asses0101 90 300101 30 00Both domestic and non-domestic asses fall in this subheading. Among the latter areMongolian djiggetai, the Tibetan kiang,the onager and the hemione or half-ass (Equus hemionus).Hybrids of the ass and zebra (zebrass) are classified in subheading 0106 19 900106 19 00.

Mules and hinniesOther0101 90 900101 90 00This subheading covers the animals described in the final paragraph of the HS Explanatory Note to heading 0101.

Live bovine animals0102

Domestic speciesCattle0102 90 050102 21 10to0102 90 790102 29 99 These subheadings cover all the animals of the domestic bovine species (including buffaloes) of the genera These subhead-

ings include the animals described in the HS Explanatory Note to heading Bos and Bubalus, irrespective of their intendeduse (stock, raising, fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subhead-ings 0102 10 100102 to , first paragraph, (1).0102 10 90).These subheadings include the animals described in the HS Explanatory Note to heading Yaks have 14 pairs of ribs, whileall the other animals of the bovine species (with the exception of the European and American bison) have only 13 pairsof ribs.0102, first paragraph, (1), (2) and (7).

Buffalo0102 31 00 to 0102 39 90These subheadings include the animals described in the HS Explanatory Note to heading 0102, first paragraph, (2).The European bison (Bison bonasus) and the American bison (Bison bison) have 14 pairs of ribs, while all the other animalsof the bovine species (with the exception of yaks) have only 13 pairs of ribs.

Domestic species0102 39 10This subheading covers all the animals of the domestic bovine species of the genus Bubalus, irrespective of their intendeduse (stock, raising, fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subheading 0102 31 00).

Other0102 39 90This subheading covers the bovine species of the genera Syncerus and Bison, but excluding pure-bred breeding animals(subheading 0102 31 00).

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Other0102 90 900102 90 20to0102 90 99 This subheading covers all the animals of the non-domestic bovine species (including buffaloes). This subheading includes

the animals described in the HS Explanatory Note to heading These subheadings include the animals described in the HSExplanatory Note to heading 0102, first paragraph, (3), (4), (5), (6), and the musk ox or sheep ox (, first paragraph,(3).Ovibos moschatus).Yaks and bisons have 14 pairs of ribs, while all the other animals of the bovine species (including true buffaloes) haveonly 13 pairs of ribs.

Domestic species0102 90 91This subheading covers all of the animals of the domestic bovine species not included above, irrespective of their intendeduse (stock, raising, fattening, breeding, slaughter, etc.), but excluding pure-bred breeding animals (subheading 0102 90 20).

Live swine0103

Other0103 91 90Live swine of non-domestic species include:

wild boar (Sus scrofa);1.

warthogs (Phacochoerus aethiopicus), river hogs or pig deer (Potamochoerus porcus), and the black forest pig;2.

babiroussa (Babyrousa babyrussa);3.

peccary (wild swine) (Dicotyles tajacu).4.

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Other0103 92 90See the explanatory note to subheading 0103 91 90.

Live sheep and goats0104

Sheep0104 10 10to 0104 10 80These subheadings include domestic animals of the ovine species (Ovis aries), the different varieties of moufflon, suchas the Europeanmoufflon (Ovis musimon), the Canadian or bighorn (Ovis canadensis), the Asiatic or Shapoor urial (Ovisorientalis), the moufflon Pamir argali (Ovis ammon) as well as the Aoudad or Barbary sheep (Ammotragus lervia) whichare known as maned sheep although more akin to goats than sheep.

Goats0104 20 10and 0104 20 90These subheadings include domestic animals of the goat species, the ibex goat (Capra ibex) and the Bezoar goat or Persiangoat (Capra aegagrus or Capra hircus).The following, however, are excluded from these subheadings and classified in subheading 0106 19 900106 19 00: themusk-deer (Moschus moschiferus), the African water-chevrotain (Hyemoschus) and the Asiatic chevrotain (Tragulus)which do not belong to the goat species. Also excluded are animals known as goat antelopes (hemitragues (half-goats),chamois, etc.).

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls0105This heading covers only live domestic birds of the kinds specified in the heading (fowls of the speciesGallus domesticusinclude chickens and capons), whether bred for laying, for their meat, for their feathers or for any other purpose (for example,for the stocking of aviaries, parks or lakes).Wild birds (for example, wild turkeysMeleagris gallopavo), even though they may be bred and slaughtered in a similarmanner to the domestic birds specified in this heading, are classified in subheading 0106 39 900106 39 80.Pigeons of the domestic species are classified in subheading 0106 39 10.

Other live animals0106

Camels and other camelids (Camelidae)0106 13 00This subheading covers camels, dromedaries and other animals of the camel family (llamas, alpacas, guanacos, vicunas).

Domestic rabbits0106 19 100106 14 10This subheading covers only rabbits of the domestic species, whether bred for their meat, their fur (for example, the angorarabbit) or for any other purpose.

Other0106 14 90This subheading covers wild rabbits (Oryctolagus cuniculus) and hares.

Other0106 19 900106 19 00This subheading covers all live mammals, with the exception of domestic and non-domestic horses, asses, mules andhinnies (heading 0101), bovin