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.
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Commission Implementing Regulation (EU) 2025/1220 of 16 June 2025 concerning the classification of certain goods in the Combined Nomenclature
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
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
Description of the goods
Classification
(CN-code)
Reasons
(1)
(2)
(3)
The product is a mixture in the form of a powder consisting by weight of the following:
—
60-80 % of sucrose (sugar);
—
20-40 % of gellan gum (a natural polymer).
The sucrose standardises the thickening and stabilising properties of the gellan gum. However, it also acts as an anti-caking agent and prevents clumping during application.
The product is intended for use at approximately 0,1 % by weight as a stabiliser and thickener in soya-based beverages.
2106 90 98
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106 , 2106 90 and 2106 90 98 .
The significant addition of sucrose goes beyond mere standardisation of the properties of the gellan gum and serves to facilitate the use of the product in soya-based beverages. Consequently, the product is particularly suitable for specific use in food products rather than general use. The classification of the product in heading 3913 is therefore excluded (see the Harmonised System Explanatory Note to heading 3913 , item (1), penultimate paragraph).
The product is predominantly based on sucrose, a substance with nutritive value, and is of a kind used in the preparation of human foodstuffs. The product is therefore excluded from Chapter 38 by the application of Note 1(b) to that Chapter.
Consequently, the product is to be classified under CN code 2106 90 98 as other food preparation, not elsewhere specified or included.
Cite this act
Commission Implementing Regulation (EU) 2025/1220 of 16 June 2025 concerning the classification of certain goods in the Combined Nomenclature (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32025R1220
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