# Commission Regulation (EC) No 161/2007 of 15 February 2007 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)
1.
A liquid product based on fermented milk products with added vegetable sterols and fruit flavour obtained from a fruit preparation.
The composition (percentage by weight) is as follows:
—
sucrose/glucose syrup
12,2
—
lactose
2,5
—
protein
2,6
—
fat
2,2
—
vegetable sterols (stanol esters)
3
—
milk fat content less than
0,2
—
moisture content
76,9
and small quantities of vitamins and aroma preparations (flavourings)
The product is available in different flavours (for example, strawberry or orange). The fruit preparation consists of a fruit juice that is obtained from a fruit juice concentrate to which a stabiliser (pectin) is added.
The product, put up in a 65-ml bottle, is intended for direct consumption as a beverage.
2202 90 91
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2202, 2202 90 and 2202 90 91.
Being directly consumable as a beverage, the product is covered by heading 2202.
The product is excluded from heading 0403 because stanol esters are not added substances of a kind permitted in the products of chapter 4 (see the Harmonized System Explanatory Notes to chapter 4, General, point (I), second paragraph). The product can therefore not be regarded as a liquid yogurt, flavoured or containing added fruit, nuts or cocoa, of heading 0403.
Classification in heading 1901 is excluded because the product has the characteristics of a beverage of Chapter 22 (see the Harmonized System Explanatory Note to heading 1901, point (III), second paragraph).
2.
Product with the following composition (percentage by weight):
—
yogurt (milkfat content 0,1 % by weight)
76
—
aromatised aloe vera preparation
22
—
sugar
2
The colour of the product is greenish-white. The consistency of the substance is that of a common yogurt. Parts of the aloe vera can be seen in the substance.
The product is put up in containers holding 150 g.
1901 90 91
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 1901, 1901 90 and 1901 90 91.
Aloe vera is not a fruit of chapter 8, but a plant of chapter 6. Therefore the product does not meet the criteria of the wording of heading 0403.
Food preparations based on dairy products are excluded from Chapter 4 (see Harmonized System Explanatory Note to chapter 4, General, point (I), last paragraph, point (a)).
The product is classifiable in heading 1901 as it contains, in addition to natural milk constituents, other ingredients of a kind not permitted in headings 0401 to 0404 (see the Harmonized System Explanatory Note to heading 1901, point (III), first paragraph).

---
Source: https://www.legislation.gov.uk/eur/2007/161/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2007-161/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.