# Commission Regulation (EC) No 223/2005 of 10 February 2005 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

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:
Water
426,7 l
Saccharose
794,0 kg
Citric acid
80,0 kg
Aromatised preparation of red fruits type
12,0 kg
Sodium cyclamate
4,6 kg
Acesulfame K
3,5 kg
Sodium benzoate
1,0 kg
Ascorbic acid
2,0 kg
Tri-sodium citrate
7,0 kg
Colouring matters
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).

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Source: https://www.legislation.gov.uk/eur/2005/223/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2005-223/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.