FantasticSearch

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; Whereas heading No 27.03 of the Common Customs Tariff refers to peat (including peat litter), whether or not agglomerated; whereas fertilizers other than those set out under headings No 31.01 to No 31.04 are referred to under heading No 31.05; Whereas the goods in question, by virtue of their characteristics, cannot be regarded as goods falling within heading No 31.05; Whereas the goods in question have the essential character of peat falling within heading No 27.03 and must therefore be classified under subheading No 2703 00 00 ◄ of that heading;

Whereas, since the Committee on Common Customs Tariff Nomenclature has not given its assent, the Commission is unable to adopt the provisions it had envisaged on the matter under the procedure provided for in Article 3 of the Regulation (EEC) No 97/69, HAS ADOPTED THIS REGULATION: