law://eu/reg/2011/897@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| 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):—water45,9—fructose33,3—oligofructose7,6—apple juice concentrate3,6—blackcurrant juice concentrate2,3—vegetable oligopeptides2,3—citric acid3,6—maté concentrate0,7—food yeast0,5—L-carnitine0,1—potassium sorbate0,1The 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. | 21069092 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 2106, 210690 and 21069092.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). |
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