Commission Implementing Regulation (EU) 2015/185 of 2 February 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/185
• 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.

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)

A red, viscous product containing strawberries (whole fruits and pieces thereof), consisting of (% by weight):

2103 90 90

Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103 , 2103 90 and 2103 90 90 .

The product is excluded from classification in Chapter 20 because it is a preparation based on fruit which is used as a sauce (see also the Harmonized System Explanatory Notes to heading 2103 , letter (A), third paragraph).

The product is therefore to be classified under CN code 2103 90 90 as a sauce.

—

strawberries

—

sugar

—

water

38,

48,

13,

and small quantities of pectin and citric acid.

During the production process the ingredients are mixed and boiled under reduced pressure to reduce the water content.

The product is presented in a 2 kg plastic bag and is used as a sauce e.g. for desserts.