Annex
United Kingdom
| Description of the goods | Classification (CN code) | Reasons | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | ||||||||||||||||||||
| Red coloured syrupy liquid, tasting of red berries, with a brix value of 67 and with the following composition per 1 000 litres:
The preparation has an alcohol content of 1,3 % vol. After dilution with water the preparation is ready to drink. | 2106 90 20 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2106, 2106 90, 2106 90 20. Because of its alcohol content of more than 0,5 % vol. the preparation has to be regarded as a compound alcoholic preparation, other than those based on odoriferous substances, of a kind used for the manufacture of beverages of heading 3302 (see Additional Note 3 to Chapter 21 and the Harmonised System Explanatory Note to heading 2106, items 7 and 12). |