ECJ Poultry cuts made up of two hind quarters of a fowl still attached to one another by the skin of the back constitute `quarters’ (code 0207 41 11 000) within the meaning of the nomenclature of agricultural products for export refunds established by Regulation No 3846/87.
First, because of their composition, the products in question correspond exactly to the definition of hind quarters in accordance with the general rules for the interpretation of the combined nomenclature, with one difference, namely that, because of the way in which they are cut, the two quarters are not wholly separated; secondly, that fact does not affect the product’s essential characteristic – within the meaning of general rule 2(a) for the interpretation of the combined nomenclature – of being constituted of two hind quarters of chicken.
Citations:
C-290/97, [1998] EUECJ C-290/97
Links:
European, Agriculture
Updated: 04 June 2022; Ref: scu.162203
