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21.5.2011 Official
Journal
of
the
European
Union L
134/11
COMMISSION IMPLEMENTING REGULATION (EU) No 497/2011
of 18 May 2011
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs
Having regard to the Treaty on the Functioning of the European
authorities of Member States in respect of the classifi
Union,
cation of goods in the Combined Nomenclature but
which is not in accordance with this Regulation can,
Having regard to Council Regulation (EEC) No 2658/87 of
for a period of three months, continue to be invoked
23 July 1987 on the tariff and statistical nomenclature and
by the holder, under Article 12(6) of Council Regulation
on the Common Customs Tariff
( 1 ), and in particular
(EEC) No 2913/92 of 12 October 1992 establishing the
Article 9(1)(a) thereof,
Community Customs Code ( 2 ).
Whereas:
(5) The
Customs
Code
Committee
has
not
issued
an
opinion
within the time limit set by its Chairman,
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
HAS ADOPTED THIS REGULATION:
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
Article 1
Regulation.
The goods described in column (1) of the table set out in the
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general Annex shall be classified within the Combined Nomenclature
rules for the interpretation of the Combined Nomen
under the CN code indicated in column (2) of that table.
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
Article 2
additional subdivision to it and which is established by
Binding tariff information issued by the customs authorities of
specific provisions of the Union, with a view to the
Member States, which is not in accordance with this Regulation,
application of tariff and other measures relating to
can continue to be invoked for a period of three months under
trade in goods.
Article 12(6) of Regulation (EEC) No 2913/92.
(3) Pursuant
to
those
general
rules,
the
goods
described
in
Article 3
column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by
This Regulation shall enter into force on the 20th day following
virtue of the reasons set out in column (3) of that table.
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 May 2011.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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L 134/12
EN
Official Journal of the European Union
21.5.2011
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
1. Syrupy flavoured liquid with the
2106 90 59 Classification
is
determined
by
General
Rules
1
following composition (percentage by
and 6 for the interpretation of the Combined
weight):
Nomenclature and the wording of CN codes
2106, 2106 90 and 2106 90 59.
Water 65,13
Because the product is undrinkable on its own,
Cane sugar 28,47
classification as a beverage in Chapter 22 is to
be excluded.
Lime juice 3,18
Because of its composition, the product
Citric acid 1,49
containing flavouring and colouring matter is
to be classified as a flavoured sugar syrup of
Lemon juice 1,18
CN code 2106 90 59.
Flavouring 0,46
See also HS Explanatory Notes to heading 2106,
Colourings 0,0003
point (12).
Excipients
After dilution with water or alcohol the
preparation is ready to drink as a
cocktail.
2. Syrupy flavoured liquid with the
2106 90 98 Classification
is
determined
by
General
Rules
1
following composition (percentage by
and 6 for the interpretation of the Combined
weight):
Nomenclature and the wording of CN codes
2106, 2106 90 and 2106 90 98.
Water 51,27
Because the product is undrinkable on its own,
Cane sugar 28,40
classification as a beverage in Chapter 22 is to
be excluded.
Raspberry juice 10,60
Because of its composition, the product
Raspberry purée 8,20
containing higher quantities of fruit juice and
fruit purée is more complex than the flavoured
Flavouring 0,18
sugar syrups of CN code 2106 90 59.
Colourings 0,02
The product should therefore be classified as a
Excipients
preparation for the manufacture of beverages
under CN code 2106 90 98. See also HS
Explanatory Notes to heading 2106, point (12).
After dilution with water or alcohol the
preparation is ready to drink as a
cocktail.

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