Item 2: Oily spreadable paste with the following composition (percentage by weight): 23,3 % water, 17,7 % tomato puree, 15,4 % cheese, 11,3 % salami, 9,6 % tomato powder, 6 % butter, 3,6 % yogurt, 2,8 % garlic preparation, 2,4 % sweet whey powder, 2,3 % cooking salt, 1,3 % capers, 1,2 % olive oil, and small quantities of emulsifying salts, sugar, pepper, oregano, parsley, flavouring, lecithin and potassium sorbate. The preparation is an intermediate product used in the food industry.
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. The product cannot be regarded as a sauce or mixed condiment of heading 2103 because it is an intermediate product which is not added to a food as it cooks or as it is served. Nor is it, within the meaning of heading 2103, considered to be a preparation used to flavour certain dishes (see the Harmonised System Explanatory Note to heading 2103, Part (A)). Documented CN 2026 code: 21069098.
Jul 29, 2002