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I
(Information)
COMMISSION
EXPLANATORY NOTES TO THE COMBINED NOMENCLATURE OFTHE EUROPEAN COMMUNITIES
(2006/C 50/01)
Publication made in accordance with Article 10(1) of Council Regulation (EEC)No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on theCommon Customs Tariff (
1
)
(
1
) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 2175/2005 (OJ L 347, 30.12.2005, p. 9).
28.2.2006
EN
Official Journal of the European Union C 50/1
 
SUMMARY
Page
Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7A. General rules for the interpretation of the CombinedNomenclature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9C. General rules applicable both to nomenclature and toduties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Section I 
Live animals; animal products
1 Live animals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Meat and edible meat offal . . . . . . . . . . . . . . . . . . . . . . . 143 Fish and crustaceans, molluscs and other aquatic inver-tebrates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264 Dairy produce; birds’ eggs; natural honey; edible prod-ucts of animal origin, not elsewhere specified orincluded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335 Products of animal origin, not elsewhere specified orincluded . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Section II 
Vegetable products
6 Live trees and other plants; bulbs, roots and the like; cutflowers and ornamental foliage . . . . . . . . . . . . . . . . . . . 397 Edible vegetables and certain roots and tubers . . . . . . . 418 Edible fruit and nuts; peel of citrus fruit or melons . . . 479 Coffee, tea, maté and spices . . . . . . . . . . . . . . . . . . . . . . 5310 Cereals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5711 Products of the milling industry; malt; starches; inulin;wheat gluten . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5812 Oil seeds and oleaginous fruits; miscellaneous grains,seeds and fruit; industrial or medicinal plants; straw andfodder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6113 Lac; gums, resins and other vegetable saps and extracts 65
Page
14 Vegetable plaiting materials; vegetable products notelsewhere specified or included . . . . . . . . . . . . . . . . . . . 66
Section III 
Animal or vegetable fats and oils and their cleavage products;prepared edible fats; animal or vegetable waxes
15 Animal or vegetable fats and oils and their cleavageproducts; prepared edible fats; animal or vegetablewaxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Section IV 
Prepared foodstuffs; beverages, spirits and vinegar; tobacco andmanufactured tobacco substitutes
16 Preparations of meat, of fish or of crustaceans, molluscsor other aquatic invertebrates . . . . . . . . . . . . . . . . . . . . . 7317 Sugars and sugar confectionery . . . . . . . . . . . . . . . . . . . 7718 Cocoa and cocoa preparations . . . . . . . . . . . . . . . . . . . . 8019 Preparations of cereals, flour, starch or milk; pastry-cooks’ products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8220 Preparations of vegetables, fruit, nuts or other parts of plants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8521 Miscellaneous edible preparations . . . . . . . . . . . . . . . . . 8922 Beverages, spirits and vinegar . . . . . . . . . . . . . . . . . . . . . 9223 Residues and waste from the food industries; preparedanimal fodder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9824 Tobacco and manufactured tobacco substitutes . . . . . . 102
Section V 
Mineral products
25 Salt; sulphur; earths and stone; plastering materials, limeand cement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10526 Ores, slag and ash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11027 Mineral fuels, mineral oils and products of their distil-lation; bituminous substances; mineral waxes . . . . . . . 112
28.2.2006
EN
Official Journal of the European Union C 50/3
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