COMMISSION IMPLEMENTING REGULATION (EU) No 897/2011
of 2 September 2011
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of goods |
Classification (CN code) |
Reasons |
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(1) |
(2) |
(3) |
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Product put up for retail sale in a bottle of 500 ml, containing (% by weight):
The product is a reddish brown, cloudy, slightly viscose liquid with a density of 1,1812 g/cm3 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). |