ANNEXSupplementary provisions
ANNEX Description of goods Classification (CN Code) Reasons (1) (2) (3) A product in the form of a yellow powder with a scent of banana, consisting of: — enzymatically hydrolysed whey protein isolate (90 % by weight expressed in proteins), — soy lecithin (emulsifier), — natural banana flavour, — E 104 (colouring agent), and — sucralose (sweetening agent). The product is put up for retail sale in a plastic container with a net content of 1,8 kg. The product is intended to be mixed with beverages. According to the label, one measuring spoon (30 g) has to be mixed with around 3 dl of water or milk. 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 . The product contains hydrolysed proteins and therefore cannot be classified under heading 3502 . The product cannot be classified under heading 3504 due to the presence of some ingredients (inter alia, sweetening, colouring and emulsifying agents) which provide the character of a food preparation within the scope of heading 2106 . The product is a food preparation, put up for retail sale and is therefore to be classified under CN code 2106 90 92 .