Commission Regulation (EC) No 600/2006 of  18 April 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-04-18
Institutions: European Commission
Subjects: Combined Nomenclature, beverage

19.4.2006

EN

Official Journal of the European Union

L 106/5

COMMISSION REGULATION (EC) No 600/2006

of 18 April 2006

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

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:

(1)

(2)

(3)

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.

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

of Member States in respect of the classification of goods
in the Combined Nomenclature but which is not
in
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 of that table.

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

(4)

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities

This Regulation shall enter into force on the 20th 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, 18 April 2006.

For the Commission

László KOVÁCS
Member of the Commission

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

(EC) No 486/2006 (OJ L 88, 25.3.2006, p. 1).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

L 106/6

EN

Official Journal of the European Union

19.4.2006

Description

(1)

Product consisting of a dark red, non-foaming
liquid, without
an actual
alcoholic strength of approximately 16 % by
volume of which,
to laboratory
analysis, at least half does not derive from grape.

according

sediment.

It has

is obtained from grape must
to
The product
which beet
sugar and ethyl alcohol, derived
from maize are added, during the fermentation.

Values of parameters:
— total content of sugars: 169,7 g/l
— citric acid:
— tartaric acid:
— malic acid:
— acetic acid:

1,4 g/l

1,4 g/l

0,2 g/

0,3 g/l.

The taste of the product is sweet, slightly acerbic,
tart, aromatic, and slightly spicy.

The product is intended for direct consumption as
a beverage. It is presented in bottles containing
0,75 l.

ANNEX

Classification
(CN Code)

(2)

2206 00 59

Reasons

(3)

Classification is determined by the provisions of
General Rules 1 and 6 for the interpretation of
the Combined Nomenclature, by Additional Note
5(c) to Chapter 22 and by the wording of CN
codes 2206 00 and 2206 00 59.

The product remains classified in heading 2206
even when fortified with alcohol as it retains the
character of a product falling in this heading (see
the HSEN to heading 2206, third paragraph).

The product cannot be classified as other wine of
heading 2204 because of the high levels of citric
acid and sugar, which alter the character of a wine
of fresh grapes of heading 2204.

The text of the HSEN to heading 2204, paragraph
1, point (4), describes dessert (or liqueur) wines as
fortified by the addition of alcohol in some cases.
However, the product cannot be regarded as a
liqueur wine within the scope of heading 2204
as according to Additional Note 5(c) to Chapter
22 only the addition of a product derived from
the distillation of wine is permitted.