law://eu/reg/2015/185@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 the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A red, viscous product containing strawberries (whole fruits and pieces thereof), consisting of (% by weight): | 21039090 | Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103, 210390 and 21039090.The product is excluded from classification in Chapter 20 because it is a preparation based on fruit which is used as a sauce (see also the Harmonized System Explanatory Notes to heading 2103, letter (A), third paragraph).The product is therefore to be classified under CN code 21039090 as a sauce. |
| strawberriessugarwater | 38,48,13, | |
| and small quantities of pectin and citric acid.During the production process the ingredients are mixed and boiled under reduced pressure to reduce the water content.The product is presented in a 2 kg plastic bag and is used as a sauce e.g. for desserts. |
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