Opinion of Mr Advocate General Van Gerven delivered on 25 May 1989

1 Original language: Dutch.

2 See Ankle 1(2) of Regulation (EEC) No 974/71 of the Council of 12 May 1971 on certain measures of conjunctural policy to be taken in agriculture following the temporary widening of the margins of fluctuation for the currencies of certain Member States (OJ, English Special Edition 1971 (I), p. 257).

3 Council Regulation (EEC) No 3618/86 of 24 November 1986 amending Regulation (EEC) No 3331/85, amending Regulation (EEC) No 950/68 on the Common Customs Tariff (OJ L 345, 8.12.1986, p. 1, at pp. 60 to 61).

4 Analogous rules with regard to cereal product; derived from the milling of rye, barley, oats, maize, rice and others are not relevant to these proceedings.

5 The A indicates wheat products; see the previous footnote.

6 3. When, for any reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: ... (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which cannot be classified by reference to 3(a) snail be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable.

7 General Rule A 1 :The titles of sections, chapters and subchapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

8 It should be noted that the Commission has not really stated its views on this argument. In its observations, u does make reference to two methods of mixing (see above at point 9). However, both cases concern separate products which have been mixed (cither flour and bran from stocks or flour and bran from the same consignment of cereals) and not a product derived from a single milling operation (as described at point 10 of this Opinion).