COMMISSION IMPLEMENTING REGULATION (EU) No 766/2013
of 7 August 2013
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
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(1) |
(2) |
(3) |
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Liquid product based on fermented milk products with added fruit and cereal flakes, consisting of (% by weight):
and small quantities of aroma preparations (flavourings), carotene (colouring agent) and microorganisms used in food products. The product, put up in a plastic bottle containing 400 g, is intended for direct consumption as a beverage. |
2202 90 95 |
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 95. Classification of the product under heading 0403 as liquid yoghurt is excluded because cereal flakes are not substances which may be added to the products of Chapter 4 (see also the Harmonized System (HS) Explanatory Notes to Chapter 4, General, point (I), second paragraph). In addition, cereals do not meet the criteria of the wording of heading 0403 as they cannot be considered to be 'added fruit, nuts or cocoa'. Classification under heading 1901 is also excluded because the product has the characteristics of a beverage of Chapter 22 (see also the HS Explanatory Notes to heading 1901, point (III), second paragraph). As the product is directly consumable as a beverage, it is covered by heading 2202. The product is therefore to be classified under heading 2202 as 'other non-alcoholic beverage'. |