Commission Implementing Regulation (EU) No 497/2011 of 18 May 2011 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 497/2011
• 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) of that table.

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 20th 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)

1.

Syrupy flavoured liquid with the following composition (percentage by weight):

Water

65,13

Cane sugar

28,47

Lime juice

3,18

Citric acid

1,49

Lemon juice

1,18

Flavouring

0,46

Colourings

0,0003

Excipients

After dilution with water or alcohol the preparation is ready to drink as a cocktail.

2106 90 59

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 59 .

Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded.

Because of its composition, the product containing flavouring and colouring matter is to be classified as a flavoured sugar syrup of CN code 2106 90 59 .

See also HS Explanatory Notes to heading 2106 , point (12).

2.

Syrupy flavoured liquid with the following composition (percentage by weight):

Water

51,27

Cane sugar

28,40

Raspberry juice

10,60

Raspberry purée

8,20

Flavouring

0,18

Colourings

0,02

Excipients

After dilution with water or alcohol the preparation is ready to drink as a cocktail.

2106 90 98

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 98 .

Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded.

Because of its composition, the product containing higher quantities of fruit juice and fruit purée is more complex than the flavoured sugar syrups of CN code 2106 90 59 .

The product should therefore be classified as a preparation for the manufacture of beverages under CN code 2106 90 98 . See also HS Explanatory Notes to heading 2106 , point (12).