# Commission Implementing Regulation (EU) 2015/185 of 2 February 2015 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)
A red, viscous product containing strawberries (whole fruits and pieces thereof), consisting of (% by weight):
2103 90 90
Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103, 2103 90 and 2103 90 90.
The product is excluded from classification in Chapter 20 because it is a preparation based on fruit which is used as a sauce (see also the Harmonized System Explanatory Notes to heading 2103, letter (A), third paragraph).
The product is therefore to be classified under CN code 2103 90 90 as a sauce.
strawberries
sugar
water
38,
48,
13,
and small quantities of pectin and citric acid.
During the production process the ingredients are mixed and boiled under reduced pressure to reduce the water content.
The product is presented in a 2 kg plastic bag and is used as a sauce e.g. for desserts.

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Source: https://www.legislation.gov.uk/eur/2015/185/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-185/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.