Classification of fermented, flavoured aromatic tea (as part of set)
"Tea set" put up together for retail sale in plastic wrapping and comprising:
- fermented, flavoured (aromatic) tea 
- biscuits 
- 1 metal container with a lid (containing tea) 
- 1 tea infuser of stainless steel
- 1 ceramic mug 
is to be classified according to the different products in CN Codes 0902 (fermented, flavoured aromatic tea), 1905 (biscuits), 7323 (metal container with a lid), 7323 (tea infuser), 6912  (ceramic mug).
Classification is determined by General Rule 1 for the interpretation of the Combined Nomenclature and by the wording of the respective CN codes.
The products described as food sets cannot be considered as "goods put up in sets for retail sale" within the meaning of General Rule 3 (b), because taken together the components in each "sets" do not meet a particular need or serve to carry out a specific activity.

Toldkodeksudvalgets møde nr. 452 af 12. juni 2008

Tørrede teblomster fra buske af arten Thea, hvad enten de er beregnet til farmaceutisk anvendelse eller ej.

HSC's tariferingsudtalelse (HSC 41. session, 2008)

Sort te (100 g) emballeret i en transparent plastpose og pakket i en keramisk beholder i form af en brun-farvet samovar (ca. 19 cm høj), dekoreret med påmalede blomster og forsynet med aftageligt låg.
Samovaren, der ikke har nogen nytteværdi, men er beregnet til dekorationsformål, tariferes særskilt i pos. 6913 90 (se afgørelse herunder).

HSC's tariferingsudtalelse (HSC 39. session, 2007)

Vanillestænger, skåret i stykker, med en svag lugt af vanille og alkohol, et gennemsnitligt indhold af vanillin på 0,14 vægtprocent, et sukkerindhold på 0,6 vægtprocent og et alkoholindhold på 8,6 % vol.
Varen, hvis indhold af vanillin er ekstraheret ved hjælp af alkohol, anvendes i levnedsmiddelindustrien, bl.a. ved fremstilling af konsumis.

Begrundelse: 
Tarifering i henhold til almindelig tariferingsbestemmelse 1 og 6 til den kombinerede nomenklatur samt teksten til KN-kode 0905 00 00.

Kommissionens forordning nr. 214/96 (EFT nr. L 28/7), ændret ved forordning nr. 441/2013 (EUT nr. L 130/1)

Classification of cinnamon sticks (as part of set)
"Coffee set" put up together for retail sale in plastic wrapping and comprising:
- flavoured (aromatic) instant coffee powder 
- cinnamon sticks 
- 1 small metal grater of stainless steel
- 1 metal container with a lid (containing coffee powder)
- 1 ceramic mug 
is to be classified according to the different products in CN Codes 2101 (flavoured aromatic instant coffee powder), 0906 (cinnamon sticks), 8205 (small metal grater), 7323 (metal container with a lid), 6912  (ceramic mug).
Classification is determined by General Rule 1 for the interpretation of the Combined Nomenclature and by the wording of the respective CN codes.
The products described as food sets cannot be considered as "goods put up in sets for retail sale" within the meaning of General Rule 3 (b), because taken together the components in each "sets" do not meet a particular need or serve to carry out a specific activity.

Toldkodeksudvalgets møde nr. 452 af 12. juni 2008