Item 2(1): Product consisting of a sugar solution and small quantities of other ingredients, with the following composition by weight: 31,5 % sugar, 28,5 % glucose syrup, 5 % citric acid, 2,5 % malic acid, 0,2 % xanthan gum, 0,05 % sodium benzoate, 0,03 % acesulfame potassium, 0,009 % aspartame, 0,5 % flavouring, 0,002 % colouring, and water. The product is put up for retail sale, in a small plastic bottle (of height 6 cm and diameter 2 cm), and is intended for immediate consumption, without fur
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. The preparations being in liquid form do not meet the criteria for sugar confectioneries in heading 1704 as the HS Explanatory Notes state ‘this heading covers most of the sugar preparations which are marketed in a solid or semi-solid form’. Neither do they have to be regarded as non- alcoholic beverages of subheading 2202 10 00, as they are not directly consumed as beverages because of their acid content (Additional note 1 to chapter 22). Documented CN 2026 code: 21069059.
19. Nov. 2004