21. A proposal to specify preparations of milk in heading 19.01 was formulated by the Technical Team of the HS Committee during the drafting of the HS in 1976,3 with a view to reduce the scope of heading 21.07 (now heading 21.06) and heading 18.06 (for those containing cocoa). When this proposal was examined by the Nomenclature Committee at its 43rd Session (in 1979), note was taken of the fact that a large number of food preparations would be transferred from heading 21.06 to heading 19.01.4 The insertion of the reference to “products obtained from milk by replacing one or more constituent (e.g., butyric fats) by another substance (e.g., oleic fats)” as an example of products covered in heading 19.01
was subsequently agreed upon at the 28th Session of the HS Committee (in 1982).5 This can be construed as an indication that the Committee agreed that this category was one of those that would be moved from heading 21.06 to heading 19.01 as a result of the amendment of the legal text.