# Commission Implementing Regulation (EU) No 497/2011 of 18 May 2011 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.
Syrupy flavoured liquid with the following composition (percentage by weight):
Water
65,13
Cane sugar
28,47
Lime juice
3,18
Citric acid
1,49
Lemon juice
1,18
Flavouring
0,46
Colourings
0,0003
Excipients
After dilution with water or alcohol the preparation is ready to drink as a cocktail.
2106 90 59
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 2106 90 and 2106 90 59.
Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded.
Because of its composition, the product containing flavouring and colouring matter is to be classified as a flavoured sugar syrup of CN code 2106 90 59.
See also HS Explanatory Notes to heading 2106, point (12).
2.
Syrupy flavoured liquid with the following composition (percentage by weight):
Water
51,27
Cane sugar
28,4
Raspberry juice
10,6
Raspberry purée
8,2
Flavouring
0,18
Colourings
0,02
Excipients
After dilution with water or alcohol the preparation is ready to drink as a cocktail.
2106 90 98
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 2106 90 and 2106 90 98.
Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded.
Because of its composition, the product containing higher quantities of fruit juice and fruit purée is more complex than the flavoured sugar syrups of CN code 2106 90 59.
The product should therefore be classified as a preparation for the manufacture of beverages under CN code 2106 90 98. See also HS Explanatory Notes to heading 2106, point (12).

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Source: https://www.legislation.gov.uk/eur/2011/497/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-497/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.