OpenLegislation

Annex

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Description of goodsClassification CN codeReasons
(1)(2)(3)
Preparation in the form af a syrupy liquid, tasting and smelling of oranges, composed of about 58 % by weight of sugar and having an essential oil content of 0,25 ml/100 gm of product.2106 90 99Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 99.
When diluted with water the product may be consumed as a beverage.

Due, in particular, to its high essential oil content this product has lost the character of a natural fruit juice of heading 2009.

See also the HS Explanatory Notes to heading 2009, seventh subparagraph, item 4 and heading 2106, third subparagraph, item 12.