Commission Regulation (EC) No 1836/1999 of 24 August 1999 concerning the classification of certain goods in the Combined Nomenclature
Date: 1999-08-24
Institutions: European Commission
Subjects: Combined Nomenclature, beverage, classification

L 224/6

EN

Official Journal of the European Communities

25. 8. 1999

COMMISSION REGULATION (EC) No 1836/1999

of 24 August 1999

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 (1) on the tariff and statistical nomenclature and on
the Common Customs Tariff, as last amended by Commission
Regulation (EC) No 1506/1999 (2), and in particular Article 9,

(1) Whereas in order to ensure uniform application of the
Combined Nomenclature annexed to the said Regula-
tion, it is necessary to adopt measures concerning the
classification of the goods referred to in the Annex to
this Regulation;

(2) Whereas Regulation (EEC) No 2658/87 has set down the
general rules for the interpretation of the Combined
Nomenclature and those rules also apply to any other
nomenclature which is wholly or partly based on it or
which adds any additional subdivision to it and which is
established by specific Community provisions, with a
view to the application of tariff and other measures
relating to trade in goods;

(3) Whereas, pursuant to the said general rules, the goods
described in column 1 of
the table annexed to the
present Regulation must be classified under the appro-
priate CN codes indicated in column 2, by virtue of the
reasons set out in column 3;

(4) Whereas it is acceptance that binding tariff information
issued by the customs authorities of Member States in
respect of the classification of goods in the Combined
Nomenclature and which do not conform to the rights

the provisions

established by this Regulation, can continue to be
invoked, under
in Article 12(6) of
Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (3), as
last amended by Council and European Parliament Regu-
lation (EC) No 955/1999 (4),
three
months by the holder;

for a period of

(5) Whereas the measures provided for in this Regulation
are in accordance with the opinion of the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the annexed table are now
classified within the Combined Nomenclature under the appro-
priate CN codes indicated in column 2 of the said table.

Article 2

Binding tariff information issued by the customs authorities of
Member States which do not conform to the rights established
by this Regulation can continue to be invoked under the provi-
sions of Article 12(6) of Regulation (EEC) No 2913/92 for a
period of three months.

Article 3

This Regulation shall enter into force on the 21st day following
its publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 24 August 1999.

For the Commission

Karel VAN MIERT

Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 175, 10.7.1999, p. 7.

(3) OJ L 302, 19.10.1992, p. 1.
(4) OJ L 119, 7.5.1999, p. 1.

25. 8. 1999

EN

Official Journal of the European Communities

L 224/7

Description of the goods

(1)

ANNEX

CN code

(2)

Grounds

(3)

1. Preparation in the form of a solution comprising by weight
about 84 % water, 15,6 % sugar, 0,4 % citric acid and 0,01 %
flavouring

2106 90 59

The product, which has a limited storage life, is put up in bulk

2. Preparation in the form of a solution comprising by weight

2106 90 98

about 84 % water, 16 % sugar and 0,2 % citric acid

The product, which has a limited storage life, is put up in bulk

Classification is determined by the provisions of General Rules 1
and 6 for the interpretation of the Combined Nomenclature and
by the wording of Cn codes 2106, 2106 90 and 2106 90 59

Not being immediately consumable as a beverage, the product is
not covered by heading 2202.
the addition of
flavouring matter,

In view of
it must be considered a flavoured syrup

Classification is determined by the provisions of General Rules 1
and 6 for the interpretation of the Combined Nomenclature and
by the wording of CN codes 2106, 2106 90 and 2106 90 98

Not being immediately consumable as a beverage, the product is
not covered by heading 2202