Commission Regulation (EC) No 223/2005 of 10 February 2005 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 223/2005
• Articles: 4

Article 1

The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2.

Article 2

Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification (CN code)

Reasons

(1)

(2)

(3)

Red coloured syrupy liquid, tasting of red berries, with a brix value of 67 and with the following composition per 1 000 litres:

Water

426,7  l

Saccharose

794,0  kg

Citric acid

80,0  kg

Aromatised preparation of red fruits type

12,0  kg

Sodium cyclamate

4,6  kg

Acesulfame K

3,5  kg

Sodium benzoate

1,0  kg

Ascorbic acid

2,0  kg

Tri-sodium citrate

7,0  kg

Colouring matters

The preparation has an alcohol content of 1,3 % vol.

After dilution with water the preparation is ready to drink.

2106 90 20

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2106 , 2106 90 , 2106 90 20 .

Because of its alcohol content of more than 0,5 % vol. the preparation has to be regarded as a compound alcoholic preparation, other than those based on odoriferous substances, of a kind used for the manufacture of beverages of heading 3302 (see Additional Note 3 to Chapter 21 and the Harmonised System Explanatory Note to heading 2106 , items 7 and 12).