autres

497/2011

Liquido sirupeux aromatizado compuesto principalmente por agua (65,13 %), azúcar de caña (28,47 %), zumo de lima (3,18 %), ácido cítrico (1,49 %), zumo de limón (1,18 %), aromas y trazas de colorantes. Presentado como base para cócteles, está destinado a ser consumido tras dilución en agua o alcohol. Uso principal: preparación aromatizada para diluir en bebidas. Particularidades reglamentarias: sometido a la legislación sobre los alimentos (ingredientes autorizados, etiquetado, aditivos, alérgenos), requisitos de higiene y seguridad alimentaria, evaluación eventual de la clasificación arancelaria según el contenido en azúcar y zumo.

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.