Annex

1.

Cooked meat preparation with the following composition (percentage by weight):

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 16 and by the wording of CN codes 1602, 1602 20 and 1602 20 90.

The liver content is considered to be present in a sufficient quantity as to give the product its character of liver preparation (see the Explanatory Notes to the Combined Nomenclature to sub-headings 1602 20 11 to 1602 20 90).

2.

Products consisting of sugar solution and small quantities of other ingredients with the following composition (percentage by weight):

Classification 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 59.

The preparations being in liquid form do not meet the criteria for sugar confectioneries in heading 1704 as the HS Explanatory Notes state ‘this heading covers most of the sugar preparations which are marketed in a solid or semi-solid form’.

Neither do they have to be regarded as non-alcoholic beverages of subheading 2202 10 00, as they are not directly consumed as beverages because of their acid content (Additional note 1 to chapter 22).

3.

Whey protein isolates, in powder form, containing more than 90 % protein by weight calculated on dry matter. The product is obtained by microfiltration of whey.

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4 (b) to Chapter 4 and the wording of CN codes 3502, 3502 20 and 3502 20 91.

The products are to be considered concentrates of two or more whey proteins in the meaning of heading text 3502 and cannot be regarded as an isolate of lactoglobulins of heading 3504.