Commission Regulation (EC) No 724/2008
Of 24 July 2008 — CELEX 32008R0724
Description of the goods
Liquid product made up as pepper sauce, prepared from pods of pepper which is mixed with salt and is fermented over three years. After fermentation vinegar is added. The product is available in different varieties, e.g. as green pepper sauce.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 2103, 2103 90 and 2103 90 90. The mixing with salt, the fermentation and the addition of vinegar is to be considered as a process of manufacturing which goes beyond the process mentioned in Note 1 to Chapter 9. Consequently the products no longer retain the essential character of goods of Chapter 9. Because of the composition and the use of the product, it is to be classified in heading 2103. See also Harmonised System Explanatory Notes to heading 2103 (A), second paragraph, last sentence.