Commission Implementing Regulation (EU) No 766/2013 of 7 August 2013 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 766/2013
• 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 the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

Liquid product based on fermented milk products with added fruit and cereal flakes, consisting of (% by weight):

—

yoghurt (milk fat content 1,9% by weight)

78,9

—

sugar

8,4

—

water

7,4

—

peach

4,3

—

wheat flakes

0,6

—

rye flakes

0,3

and small quantities of aroma preparations (flavourings), carotene (colouring agent) and microorganisms used in food products.

The product, put up in a plastic bottle containing 400 g, is intended for direct consumption as a beverage.

2202 90 95

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2202 , 2202 90 and 2202 90 95 .

Classification of the product under heading 0403 as liquid yoghurt is excluded because cereal flakes are not substances which may be added to the products of Chapter 4 (see also the Harmonized System (HS) Explanatory Notes to Chapter 4, General, point (I), second paragraph). In addition, cereals do not meet the criteria of the wording of heading 0403 as they cannot be considered to be 'added fruit, nuts or cocoa'.

Classification under heading 1901 is also excluded because the product has the characteristics of a beverage of Chapter 22 (see also the HS Explanatory Notes to heading 1901 , point (III), second paragraph).

As the product is directly consumable as a beverage, it is covered by heading 2202 .

The product is therefore to be classified under heading 2202 as 'other non-alcoholic beverage'.