Item 1: A product consisting of an alcoholic liquid with an alcoholic strength by volume of 4 % to 6 %. It is produced by mixing a fermented apple juice with distilled ethyl alcohol, carbonated water, sugar, citric acid, flavourings, a preservative agent (E 202), caffeine and colouring agents (E 102, E 124). The addition of distilled ethyl alcohol to the fermented apple juice increases its alcoholic strength: 62,05 litres of fermented apple juice at 18 % vol. (11,17 litres of alcohol) are mixed
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2208 , 2208 90 and 2208 90 69 . The product is an alcoholic beverage that has not retained the character of a product falling under heading 2206 (see also the Harmonized System Explanatory Notes to heading 2206 , third paragraph) as the added substances have led to a loss of the properties and characteristics of a fermented apple juice. The fact that the distilled alcohol does not exceed, either in volume or percentage, 49 % of the alcohol present in the product, with the remaining 51 % resulting from a process of fermentation, is not a classification criterion as there is no majority rule by percentages that determines the character of products of heading 2206 . Consequently, classification under heading 2206 is excluded as the product shows objective characteristics similar to those of a spirituous beverage and not anymore those obtained by fermentation of a specific fruit or plant. The product is therefore to be classified under CN code 2208 90 69 as other spirituous beverage in containers holding two litres or less. Documented CN 2026 code: 22089069.
3 juin 2019