COMMISSION REGULATION
(EC) No 223/2005
of 10 February 2005
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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Red coloured syrupy liquid, tasting of red berries, with a brix value of 67 and with the following composition per 1 000 litres:
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). |