Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes

• 1. This chapter does not cover:

• (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

• (b) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

• (c) homogenized composite food preparations of heading No 2104.

• 1. Heading Nos 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 1704) or chocolate confectionery (heading No 1806).

• 1. Heading Nos 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading No 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those referred to in note 1 (a).

• 1. Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 2002.

• 1. For the purposes of heading No 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

• 1. For the purposes of subheading 2005 10, the expression ‘homogenized vegetables’ means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading No 2005.

• 1. For the purposes of subheading 2007 10, the expression ‘homogenized preparations’ means preparations of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading No 2007.

Additional notes

• 1. For the purposes of heading No 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid.

• 1. The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93 at a temperature of 20oC and multiplied by the factor:

• — 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or

• — 0,95 in respect of products of the other headings.

• 1. The products classified within subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

• — pineapples and grapes: 13 %,

• — other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

• 1. For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:

• — ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product

• — ‘% mas’: the symbol for alcoholic strength by mass.

• 1. The added sugar content of products classified under heading No 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

• — lemon or tomato juice: 3,

• — apple juice: 11,

• — grape juice: 15,

• — other fruit or vegetable juices, including mixtures of juices: 13.

• 1. For the purposes of subheadings 2009 60 51 and 2009 60 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20oC is not less than 50,9 %.

• 1. For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94, 2008 92 97, 2008 99 36, 2008 99 38, 2009 80 36, 2009 80 73, 2009 80 88, 2009 80 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

• 1. For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

• 1. This chapter does not cover:

• (a) mixed vegetables of heading No 0712;

• (b) roasted coffee substitutes containing coffee in any proportion (heading No 0901);

• (c) flavoured tea (heading No 0902);

• (d) spices or other products of heading Nos 0904 to 0910;

• (e) food preparations, other than the products described in heading No 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

• (f) compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see note 2 to Chapter 22) exceeding 0,5 % vol (heading No 2208);

• (g) yeast put up as a medicament or other products of heading No 3003 or 3004; or

• (h) prepared enzymes of heading No 3507.

• 1. Extracts of the substitutes referred to in note 1 (b) are to be classified within heading No 2101.

• 1. For the purposes of heading No 2104, the expression ‘homogenized composite food preparations’ means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

• 1. For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.

• 1. For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milk fats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.

Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.

• 1. For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

• 1. This chapter does not cover:

• (a) products of this chapter (other than those of heading No 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No 2103);

• (b) sea water (heading No 2501);

• (c) distilled or conductivity water or water of similar purity (heading No 2851);

• (d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 2915);

• (e) medicaments of heading No 3003 or 3004; or

• (f) perfumery or toilet preparations (Chapter 33).

• 1. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 oC.

• 1. For the purposes of heading No 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified within heading Nos 2203 to 2206 or heading No 2208 as appropriate.

Subheading note

• 1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 oC in closed containers, has an excess pressure of not less than 3 bar.

Additional notes

• 1. For the purposes of heading Nos 2204 and 2205 and subheading 2206 00 10:

• (a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20o C in 100 volumes of the product at that temperature;

• (b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 oC capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

• (c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

• (d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

• (e) ‘% vol’ is the symbol for alcoholic strength by volume.

• 1. For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

• 1. For the purposes of subheadings 2204 21 and 2204 29:

• A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilize.

The total dry extract must be determined with the densimeter at 20 o C;

• B. - (a) the presence in the products falling within subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry extract per litre indicated in I, II, III and IV does not affect their classification:

• I. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

• II. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

• III. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

• IV. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 99 and 2204 29 99;

• (b) the above rules do not apply to products falling within subheadings 2204 21 93, 2204 21 97, 2204 29 93 and 2204 29 97.

• 1. Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:

• (a) grape must with fermentation arrested by the addition of alcohol, that is to say a product:

• — having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol,

and

• — obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

• (b) wine fortified for distillation, that is to say a product:

• — having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,

• — obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol,

and

• — having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

• (c) liqueur wine, that is to say a product:

• — having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol,

and

• — obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,

• — by freezing,

or

• — by the addition during or after fermentation:

• — of a product derived from the distillation of wine, or

• — of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or

• — of a mixture of these products.

However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

• 1. For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81, 2204 21 82 and 2204 29 12 to 2204 29 58, 2204 29 81 and 2204 29 82, ‘quality wines produced in specified regions’ are wines produced in the European Community which comply with the provisions of Council Regulation (EEC) No 823/87 of 16 March 1987 laying down special provisions relating to quality wines produced in specified regions (OJ No L 84, 27. 3. 1987, p. 59) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.

• 1. For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20o C is not less than 50,9 %.