Commission Regulation (EC) No 223/2005 of 10 February 2005 concerning the classification of certain goods in the Combined Nomenclature
Date: 2005-02-10
Institutions: European Commission
Subjects: Combined Nomenclature, alcoholic beverage

L 39/18

EN

Official Journal of the European Union

11.2.2005

COMMISSION REGULATION (EC) No 223/2005

of 10 February 2005

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1), and in particular Article 9(1)(a)
thereof,

Whereas:

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules apply also 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 appli-
cation of tariff and other measures relating to trade in
goods.

(1)

(2)

(3)

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing
the
Community Customs Code (2).

(5)

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 table set out in the
Annex shall be classified within the Combined Nomenclature
under the CN code indicated in column 2.

Article 2

Binding tariff information issued by the customs authorities of
Member States, which is not in accordance with this Regulation,
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex should be
classified under the CN code indicated in column 2, by
virtue of the reasons set out in column 3.

This Regulation shall enter into force on the twentieth day
following its publication in the Official Journal of the European
Union.

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

Done at Brussels, 10 February 2005.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as

(EC) No 1989/2004 (OJ

last amended by
L 344,

Commission Regulation
20.11.2004, p. 5).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the Act

of Accession of 2003.

11.2.2005

EN

Official Journal of the European Union

L 39/19

ANNEX

Classification
(CN code)

(2)

2106 90 20

Reasons

(3)

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 %
the preparation has to be regarded as a
vol.
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 Expla-
natory Note to heading 2106, items 7 and 12).

Description of the goods

(1)

Red coloured syrupy liquid, tasting of red berries,
with a brix value of 67 and with the following
composition per 1 000 litres:

Water
Saccharose
Citric acid
Aromatised preparation of red
fruits type
Sodium cyclamate
Acesulfame K
Sodium benzoate
Ascorbic acid
Tri-sodium citrate
Colouring matters

426,7 l
794,0 kg
80,0 kg

12,0 kg
4,6 kg
3,5 kg
1,0 kg
2,0 kg
7,0 kg

an alcohol

The preparation has
1,3 % vol.
After dilution with water the preparation is ready
to drink.

content of