LEGISLAÇÃO

sábado, 23 de julho de 2011

CLASSIFICAÇÃO DE MERCADORIAS

CLASSIFICAÇÃO DO ÓLEO DE CANOLA

Dalston, C. O. Classificando Alimentos, Bebidas, Tabaco, Minerais e Combustíveis na Nomenclatura Comum do Mercosul, São Paulo: Editora Aduaneiras Ltda, 2006.

Se você efetuar uma busca na NCM do termo canola vai se decepcionar, pois na realidade não existe uma planta chamada canola.

Este é o tipo de história que merece ser contada e tudo começa quando se dá nome aos bois, ou seja, óleo de canola é óleo de colza.

A posição 1514 do SH serve como nicho para alocar os óleos de nabo silvestre, de colza e de mostarda, além das suas frações, mesmo refinados, mas que não tenham sido submetidos a quaisquer modificações químicas, se encontrando dividida em duas subposições (1514.1 e 1514.9).

Os óleos de nabo silvestre e de colza são obtidos de sementes de espécies do gênero Brassica, dentre as quais citam-se a Brassica napus, no caso do nabo silvestre, e Brassica rapa ou Brassica campestris, em se tratando da colza.

O óleo de colza natural contém uma elevada percentagem de ácido erúcico, o qual é tóxico, e glucosilonatos. Assim, para o consumo humano, foram desenvolvidas variedades do gênero Brassica, chamadas de “zero erúcico” ou double OO, que contêm menos de 2% em ácido erúcico e menos que 30 micromoles de glucosilonatos, sendo a mais difundida delas a denominada Canola (trata-se de nome construído com as inicias de Canadian Oil Low Acid) desenvolvida, em 1974, na Universidade de Manitoba, Canadá.

O ácido erúcico ou ácido cis-13-Docosenóico tem CAS 112-86-7, peso molecular de 338,56, fórmula C22H42O2, ponto de fusão de 33,8ºC, índice de iodo 75, índice de neutralização 166, densidade relativa (55ºC/4ºC) de 0,860, ponto de ebulição, a pressão atmosférica, de 381,5ºC, sendo insolúvel em água e solúvel etanol, metanol e éter.

Quando o teor de ácido erúcico nos óleos de nabo silvestre ou de colza é inferior a 2%, em peso, então eles e suas frações classificam-se na subposição 1514.1. Em caso contrário, esses óleos são classificados na subposição residual 1514.9, como pode ser constatado nas NESH (in verbis): “óleo de nabo silvestre ou de colza com baixo teor de ácido erúcico significa óleo fixo cujo teor em ácido erúcico é inferior a 2% em peso”.

A respeito dos óleos de nabo silvestre, de colza e de mostarda, as NESH dão o seguinte ensinamento (in verbis):

“A) ÓLEOS DE NABO SILVESTRE OU DE COLZA.

As sementes de várias espécies de Brassica, especialmente B. napus (nabo silvestre) e B. rapa (ou B. campestris), fornecem óleos semi-sicativos que possuem características semelhantes e que são conhecidos no comércio como óleos de nabo silvestre ou de colza.

Estes óleos contêm geralmente um teor elevado de ácido erúcico. Esta posição compreende também o óleo de nabo silvestre e o óleo de colza com baixo teor de ácido erúcico (estes provêm de sementes de espécies de nabo silvestre e de colza especialmente desenvolvidas com esta finalidade e que contém uma pequena quantidade de ácido erúcico).

São utilizados para temperar saladas, na fabricação da margarina, etc. Usam-se também para fabricar produtos industriais tais como aditivos de lubrificantes. O óleo refinado, denominado normalmente óleo de colza, é igualmente comestível.
Cesar Olivier Dalston, www.daclam.com.br.
Fontes: NCM, NESH e
 
 
NOVOS PARECERES DE CLASSIFICAÇÃO DA ORGANIZAÇÃO MUNDIAL DAS ALFÂNDEGAS – SEGUNDA COLETÂNEA


Posted: 23 Jun 2011 04:50 AM PDT

O Comitê do Sistema Harmonizado, na sua 47ª Sessão, aprovou 11 novos pareceres de classificação (no Brasil, eles ainda não foram adicionados a IN SRF nº 873, de 2008).

Esses pareceres estão reproduzidos abaixo, exceto pelas fotografias que contêm (você poderá acessar tais fotografias no link dado como referência).

Não deixe de ver outros pareceres que foram editados em março de 2010 e que se encontram neste blog (procure nos marcadores deste blog por “Pareceres de classificação – novos”). Veja também a força legal desses pareceres no Brazil (procure nos marcadores deste blog por “Pareceres de classificação – força legal).

Amendments to the Compendium of Classification Opinions

The following list contains the decisions taken by the Harmonized System Committee (47th Session – March 2011) concerning amendments to the Harmonized System Compendium of Classification Opinions. This publication will be updated regularly.

The Harmonized System Compendium of Classification Opinions is published by WCO and consists of a numerical list, set out in the order of headings and subheadings of the Harmonized Commodity Description and Coding System, of the Classification Opinions adopted by WCO. Within any Harmonized System heading or subheading the Classification Opinions are listed in chronological order.

The Compendium is available as a bilingual publication in English and French, the two official languages of the WCO, and can be ordered directly (see “Bookshop” on this Web site).

The amendments listed below are reproduced in the order of the current pages

concerned and will be incorporated into the aforementioned WCO publication in due time by replacing the pages affected by the amendments made.

Advice

Parties seeking to import or export merchandise covered by a decision are advised to verify the implementation of the decision by the importing or exporting country, as the case may be.AMENDMENTS TO THE COMPENDIUM OF CLASSIFICATION OPINIONS

2106.90 - Bakery additive presented in the form of a free-flowing white powder consisting of sorbic acid covered by a very thin layer of hydrogenated vegetable oil and mono-glycerides, manufactured by a process referred to as “microencapsulation”; a controlled release mechanism ensures that the sorbic acid is not released from its encapsulate until after the yeast has finished working, e.g., bread is baked past 60 °C. It is specifically intended to be used as a preservative by being added in small proportions to long-life bakers’ wares to prevent the growth of mould, yeast and fungi. Application of GIRs 1 (Note 1 (b) to Chapter 38) and 6.

2106.90 - Bakery additive presented in the form of a free-flowing white powder

consisting of calcium propionate covered by a very thin layer of hydrogenated vegetable oil and mono-glycerides, manufactured by a process referred to as “microencapsulation”; a controlled release mechanism ensures that the calcium propionate is not released from its encapsulate until after the yeast has finished working, e.g., bread is baked past 60 °C. It is specifically intended to be used as a preservative by being added in small proportions to long-life bakers’ wares to prevent the growth of mould, yeast and fungi. Application of GIRs 1 (Note 1 (b) to Chapter 38) and 6.”

2208.90 - Neutral alcoholic base, of a kind used for the preparation of beverages, of an alcoholic strength by volume of 14 % vol, in the form of a clear, colourless, non-sparkling liquid exhibiting the smell and taste of ethanol. The product is obtained by fermentation of beer mash and subsequent cleaning and filtration and has lost the characteristics of the original fermented product.

Application of GIRs 1 and 6.

2208.90 - Neutral alcoholic base, of a kind used for the preparation of beverages, of an alcoholic strength by volume of 12 % vol, in the form of a clear, colourless liquid exhibiting the smell and taste of ethanol. The product is obtained by fermentation of fruit juices and subsequent clarification and filtration and has lost the characteristics of the original fermented product. Application of GIRs 1 and 6.

2208.90 - Neutral alcoholic base, of a kind used for the preparation of beverages, of an alcoholic strength by volume of 21.9 % vol, in the form of a clear, colourless liquid exhibiting the smell and taste of ethanol. The product is

obtained by mixing a fruit wine with a spirit and subsequent cleaning and filtration and has lost the characteristics of the original fermented product. Application of GIRs 1 and 6.

4410.11 - Laminated panel consisting of three layers of particle board, cut to a circular shape (900 mm in diameter and 25 mm thick), covered with melamine resin impregnated paper on the top and bottom surface. The side edge is covered with 2 mm thick poly(vinyl chloride) (PVC) tape. The article, as presented, has no features indicating that it is intended to be combined with another article nor to identify its use, e.g., as a part of a table. Application of GIRs 1 and 6.

8517.62 - Wireless headset with an AC charger and two ear-hooks of different sizes (headset dimensions : 41.5 mm (L) x 18.9 mm (W) x 25.9 mm (H); weight : 8 grams), consisting of a single (monaural) over-the-ear earphone combined in the same housing with a microphone, a radio transceiver, a rechargeable lithium polymer battery, a power input, a LED (light emitting diode) indicator light and controls. The radio transceiver utilizes an open wireless technology standard (wireless protocol for exchanging data within a Personal Area Network (PAN) using short length radio waves over short distances (up to 10 meters)) with Enhanced Data Rate (EDR) technology, which enables the headset to communicate wirelessly with fixed and mobile devices, such as a mobile telephone for cellular networks. The indicator light provides information on transmission/reception status and state of the battery charge. The power input is designed to accept a 5-pin, B-type plug, permitting recharging from a charger, a USB port on an automatic data processing machine or a motor vehicle accessory plug charger. The controls are used for powering the apparatus on and off, voice dialling, answering and ending incoming calls, rejecting calls, placing calls on hold, call waiting, redial of the last number, if supported by the apparatus with which it is “paired” (transmitting to and receiving from). The product is put up in a set for retail sale in a box with a quick start manual. Application of GIRs 1 (Note 3 to Section XVI), 3 (b) and 6.

8528.51 1. Colour monitor comprising a 22 inch (55.88 cm) TFT LCD (thin film transistor liquid crystal display) panel combined in the same housing with control circuitry, DVI-D (digital visual interface – for digital signal only) and VGA (Video Graphics Array) input connectors and adjustment LED (light emitting diode) touch-sensor controls. The monitor includes the following components and features :

- Colour saturation 72 % (NTSC);

- True resolution 1680 x 1050 pixels, pixel pitch 0.282 mm, display colour 16.7 million colours;

- Brightness (max) 250 cd/m2;

- Contrast ratio 50000:1;

- Viewing angle 170° (H) / 160° (V);

- Response time 2 ms (Gray-to-Gray);

- Video features : Trace Free Technology, Splendid Video Intelligence

Technology, Splendid Video Preset Modes (5 modes), Skin-Tone

Selection (3 modes), HDCP (High-bandwidth Digital Content

Protection) support, Colour Temperature Selection (5 modes);

- Touch-sensor controls for Splendid Video Preset Mode selection, auto adjustment, brightness and contrast adjustment and input selection;

- Analogue and Digital Signal Frequencies : 30 – 83 KHz (H) / 50 – 75 Hz (V).

Application of GIRs 1 and 6.

8543.70 - "Electronic cigarette", a battery-operated device in the shape of a round tube resembling a normal cigarette, measuring approximately 150 mm in length and 11 mm in diameter. When a user inhales through the device, air flow is detected by the air sensor, which activates na atomizer that heats and vaporises the liquid in the cartridge. This produces a vapour mist which is inhaled by the user. The product is put up in a set for retail sale in a box together with a power cord, a charger and five spare cartridges. Application of GIRs 1, 3 (b) and 6.

9030.40 1 - Network analyzer that analyzes the operational state of networks that employ multiple protocols (Ethernet, ATM (asynchronous transfer module), IPv6 (Internet Protocol version 6), VoIP (Voice-over-internet protocol), HSDPA (High-Speed Downlink Packet Access), UMTS (Universal Mobile Telecommunications System), CDMA (Code division multiple access), etc.), simulates traffic and fault conditions in existing networks to analyze effects during the design stage, and detects fault condition. It can provide na analysis of every packet on a network, add time stamp data to the packets, filter out packets that are not of interest, break down the packets that are of interest by checking every bit, and then provide the user information about the packet or sequence of packets, such as packet jitter, delay, dropped or lost packets, and bit or data errors. The analyzer includes an acquisition memory (512 MB) and a hot-swapping line interface module (LIM). The analyzer can be connected to an automatic data processing machine. Application of GIRs 1 and 6.

9030.40 1 - Network analyzer that analyzes the operational state of networks that employ multiple protocols (Ethernet, ATM (asynchronous transfer module), IPv6 (Internet Protocol version 6), VoIP (Voice-over-internet protocol), HSDPA (High-Speed Downlink Packet Access), UMTS (Universal Mobile Telecommunications System), CDMA (Code division multiple access), etc.), simulates traffic and fault conditions in existing networks to analyze effects during the design stage, and detects fault condition. It can provide na analysis of every packet on a network, add time stamp data to the packets, filter out packets that are not of interest, break down the packets that are of interest by checking every bit, and then provide the user information about the packet or sequence of packets, such as packet jitter, delay, dropped or lost packets, and bit or data errors. The analyzer includes an integrated automatic data processing (ADP) machine, an acquisition memory (with capacity up to 512 MB), a removable hard disk (with capacity up to 120 GB) and a hot-swapping line interface module (LIM). The analyzer can be connected to an ADP machine. Application of GIRs 1 and 6.
Cesar Olivier Dalston, www.daclam.com.br.

Fonte:http://www.wcoomd.org/files/1.%20Public%0files/PDFandDocuments/HarmonizedSystem/HS_COMM_Classifications_Decisions/OPHS47EN.pdf

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