Item 1: Liquid product based on fermented milk products, with added vegetable sterols and fruit flavour obtained from a fruit preparation. The composition (percentage by weight) is as follows: — sucrose/glucose syrup 12,2 — lactose 2,5 — protein 2,6 — fat 2,2 — vegetable sterols (stanol esters) 3 — milk fat content less than 0,2 — moisture content 76,9 and small quantities of vitamins and aroma preparations (flavourings). The product is available in different flavours (for example, strawberry or
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2202, 2202 90 and 2202 90 91. Being directly consumable as a beverage, the product is covered by heading 2202. The product is excluded from heading 0403 because stanol esters are not added substances of a kind permitted in the products of chapter 4 (see the Harmonized System Explanatory Notes to chapter 4, General, point (I), second paragraph). The product can therefore not be regarded as a liquid yogurt, flavoured or containing added fruit, nuts or cocoa, of heading 0403. Classification in heading 1901 is excluded because the product has the characteristics of a beverage of Chapter 22 (see the Harmonized System Explanatory Note to heading 1901, point (III), second paragraph). Documented CN 2026 code: 22029991, 2202. Commission 2026 transposition note: 2202 99 91 Modification of structure of heading 2202.
15 févr. 2007