Other

497/2011

Sweetened flavored liquid mainly composed of water (65.13%), cane sugar (28.47%), lime juice (3.18%), citric acid (1.49%), lemon juice (1.18%), flavorings, and traces of colorants. Presented as a cocktail base, intended to be consumed after dilution in water or alcohol. Main use: flavored preparation to dilute for beverages. Regulatory specifics: subject to food legislation (permitted ingredients, labeling, additives, allergens), hygiene and food safety requirements, and potential tariff classification assessment based on sugar and juice content.

1989/2004

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.

1989/2004

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.

Madaus GmbH v Hauptzollamt Bremen

Judgment of the Court (Eighth Chamber) of 9 February 2017.#Madaus GmbH v Hauptzollamt Bremen.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 3824 90 97 and 2106 90 92 — Product in powder form composed of calcium carbonate (95%) and modified starch (5%).#Case C-441/15.

LEK Farmacevtska Družba d.d. v Republika Slovenija

Judgment of the Court (Sixth Chamber) of 15 December 2016.#LEK Farmacevtska Družba d.d. v Republika Slovenija.#Reference for a preliminary ruling — Combined Nomenclature — Classification of goods — Food supplements falling under heading 2106 — Active ingredient as the essential component — Possible classification in Chapter 30 of the Combined Nomenclature — Goods presented and marketed as medicinal products.#Case C-700/15.