Commission Implementing Regulation (EU) 2015/185
Of 2 February 2015 — CELEX 32015R0185
Description of the goods
A red, viscous product containing strawberries (whole fruits and pieces thereof), consisting of (% by weight):
Reasons
Classification is determined by the 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 product is excluded from classification in Chapter 20 because it is a preparation based on fruit which is used as a sauce (see also the Harmonized System Explanatory Notes to heading 2103, letter (A), third paragraph). The product is therefore to be classified under CN code 2103 90 90 as a sauce.