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Heading 2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). - Fruit; Fruit-peel

1 subheadings

Субпозиции

2006.00

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). - Fruit; Fruit-peel

5 tariff items

Пояснительные примечания

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

With a sugar content exceeding 13 % by weight See additional note 2(a) to this chapter as regards sugar content.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Both parties agree that the goods in issue fall under Chapter 20 of the schedule to theCustoms Tariff. The CBSA submitted that the goods in issue are properly classified under tariff item No. 2005.70.90, while Délices de la Forêt submitted that the goods in issue should be classified under tariff item No. 2005.70.10.The relevant provisions of theCustoms Tariffprovide as follows: Section...

Source: citt_decision (AP-2015-018)

Chapter 20 Notes (6)
1. 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) Vegetable fats and oils (Chapter 15); • (c) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); • (d) Bakers’ wares and other products of heading 19.05; or • (e) Homogenised composite food preparations...
2. 2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3. 3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (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).
4. 4. Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.
5. 5. For the purposes of heading 20.07, the expression "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6. 6. For the purpose of heading 20.09, 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.

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