# C_2008100EN.01000401.xml

| 22.4.2008 | EN | Official Journal of the European Union | C 100/4 |
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22.4.2008

EN

Official Journal of the European Union

C 100/4

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Explanatory Notes to the Combined Nomenclature of the European Communities

(2008/C 100/02)

Pursuant to Article 9(1)(a), second indent, of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), the Explanatory Notes to the Combined Nomenclature of the European Communities (2) are amended as follows:

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On page 87, the text to heading 2009 is replaced by the following text:

On page 87, the text to heading 2009 is replaced by the following text:

‘2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

See Note 6 to this Chapter as regards unfermented juice not containing added spirit.

See Subheading Note 3 to this Chapter as regards Brix value.

See Additional Note 5(a) to this Chapter as regards added sugar.

For the purposes of Additional Note 5(b) to this Chapter, products to which sugar has been added in such a quantity that they contain less than 50 % by weight of fruit juices are considered to have lost their original character of fruit juices of heading 2009.

For determining whether products have lost their original character or not with regard to the addition of sugar, only Additional Notes 2 and 5 to this Chapter are to be applied. The content of various sugars expressed as sucrose is determined in accordance with the said Additional Note 2. If the content of added sugar calculated in accordance with Additional Note 5(a) to this Chapter exceeds 50 % by weight, the calculated fruit juice content is less than 50 % by weight so that the product is not to be classified under heading 2009.

Additional Note 5(b) to this Chapter is not to be applied to concentrated natural fruit juices.

Consequently, concentrated natural fruit juices are not excluded from heading 2009.

As regards the addition of other substances to products of heading 2009, see HS Explanatory Notes to heading 2009.

EXAMPLE

The analysis of a sample of orange juice gives the following results:

| — | value indicated by refractometer at a temperature of 20 °C: 65,3, |
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value indicated by refractometer at a temperature of 20 °C: 65,3,

| — | calculated content of various sugars expressed as sucrose (Additional Note 2 to this Chapter): 62,0 (65,3 × 0,95), |
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calculated content of various sugars expressed as sucrose (Additional Note 2 to this Chapter): 62,0 (65,3 × 0,95),

| — | calculated added sugar content (Additional Note 5 to this Chapter): 49 % by weight (62,0 – 13), |
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calculated added sugar content (Additional Note 5 to this Chapter): 49 % by weight (62,0 – 13),

| — | calculated fruit juice content: 51 % by weight (100 – 49). |
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calculated fruit juice content: 51 % by weight (100 – 49).

Conclusion: The sample is considered, within the meaning of Additional Note 5(b) to this Chapter, not to have lost its original character, because the calculated fruit juice content is not less than 50 % by weight.’.

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(1)  OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 1352/2007 (OJ L 303, 21.11.2007, p.3).

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(2)  OJ C 50, 28.2.2006, p. 1.

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