Commission Implementing Regulation (EU) No 767/2014
Of 11 July 2014 — CELEX 32014R0767
Description of the goods
A product consisting of a block of dried pre-cooked noodles (approximately 65 g), a sachet of seasoning (approximately 3,4 g), a sachet of edible oil (approximately 2 g) and a sachet of dried vegetables (approximately 0,8 g). The product is presented as a set (packaged together) put up for retail sale for the preparation of a noodle dish. According to the instructions printed on the packaging, boiling water has to be added before consumption.
Reasons
Classification is determined by the general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature (GIR) and the wording of CN codes 1902, 1902 30 and 1902 30 10. The product is a set for retail sale within the meaning of GIR 3(b). The essential character of the product is given by the noodles considering that they constitute the largest proportion of it. Classification of the product under heading 2104 as soups or broths or preparations therefor is therefore excluded. The product is to be classified under heading 1902 as pasta, whether or not cooked or stuffed or otherwise prepared.