law://eu/reg/2017/960@2026-11-13THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Codenote, and in particular Articles 57(4) and 58(2) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of goods | Classification (CN Code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product in the form of a brownish, turbid extract of vanilla beans (which contains water and 35 % vol. alcohol as solvents), to which 5 % by weight of sugar has been added.The product has an intense vanilla flavour and a distinctive taste of alcohol and sugar. It is put up for retail sale in 100 ml bottles and is used to improve the taste of dishes. | 21039090 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103, 210390 and 21039090.The product cannot be considered as a vegetable extract of heading 1302 as due to the addition of sugar it has the character of a food preparation (see also the Harmonized System Explanatory Notes (HSEN) to heading 1302, point (A), sixth paragraph).Preparations used to flavour certain dishes and made from various ingredients are to be classified under heading 2103 (see also the HSEN to heading 2103, point (A), first paragraph).The product is therefore to be classified under CN code 21039090 as a mixed condiment or seasoning. |
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