Commission Implementing Regulation (EU) No 366/2014 of 7 April 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Part Two of the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87 is amended as follows: (1) In Chapter 13 the following Additional note 1 is inserted: ‘1. Mixtures of pectic substances and sugar with a sugar content exceeding 90 % by weight, calculated on the dry matter, are excluded from classification under subheading 130220 and are in principle to be classified in Chapter 17, as the character of the product is deemed to be determined by the sugar.’; (2) In Chapter 17 the following Additional note 8 is added: ‘8. Throughout the Combined Nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter 17 unless they have the character of a preparation classified elsewhere.’; (3) In Chapter 21 the following Additional note 6 is added: ‘6. Preparations with a basis of coffee, tea or maté or extracts, essences and concentrates thereof with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are in principle to be classified in Chapter 17. The character of those products is no longer deemed to be determined by coffee, tea or maté or extracts, essences and concentrates thereof.’.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.