ANNEXSupplementary provisions
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).