Commission Implementing Regulation (EU) No 897/2011 of 2 September 2011 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 897/2011
• 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 twentieth day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX

ANNEX

Description of goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

Product put up for retail sale in a bottle of 500 ml, containing (% by weight):

—

water

45,9

—

fructose

33,3

—

oligofructose

7,6

—

apple juice concentrate

3,6

—

blackcurrant juice concentrate

2,3

—

vegetable oligopeptides

2,3

—

citric acid

3,6

—

maté concentrate

0,7

—

food yeast

0,5

—

L-carnitine

0,1

—

potassium sorbate

0,1

The product is a reddish brown, cloudy, slightly viscose liquid with a density of 1,1812 g/cm 3 and a Brix value of 40.

According to the packaging the product is based on water enriched with nutrients, which is destined to be integrated into the diet.

Instructions for use: 50 ml of the product diluted with 100 ml of water or juice.

2106 90 92

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 92 .

Due to the content of sugars and some other ingredients like potassium sorbate and citric acid, the product requires dilution before consumption and therefore it cannot be regarded as a beverage of heading 2202 (see also Combined Nomenclature Explanatory Notes to Chapter 22, General, second paragraph).

The product is therefore to be classified as a food preparation not elsewhere specified or included of heading 2106 (see also Harmonized System Explanatory Notes to heading 2106 , second paragraph, point 7).