
Article 1 
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2 
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
Article 3 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 8 June 2016.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General for Taxation and Customs Union
ANNEX

Description of goods Classification (CN Code) Reasons
(1) (2) (3)
A product in the form of a yellow powder with a scent of banana, consisting of:
— enzymatically hydrolysed whey protein isolate (90 % by weight expressed in proteins),
— soy lecithin (emulsifier),
— natural banana flavour,
— E 104 (colouring agent), and
— sucralose (sweetening agent).The product is put up for retail sale in a plastic container with a net content of 1,8 kg.The product is intended to be mixed with beverages. According to the label, one measuring spoon (30 g) has to be mixed with around 3 dl of water or milk. 2106 90 92 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 2106 90 and 2106 90 92.The product contains hydrolysed proteins and therefore cannot be classified under heading 3502.The product cannot be classified under heading 3504 due to the presence of some ingredients (inter alia, sweetening, colouring and emulsifying agents) which provide the character of a food preparation within the scope of heading 2106.The product is a food preparation, put up for retail sale and is therefore to be classified under CN code 2106 90 92.