COMMISSION IMPLEMENTING REGULATION (EU) No 764/2014
of 11 July 2014
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of the goods |
Classification (CN code) |
Reasons |
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(1) |
(2) |
(3) |
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A product presented as colourless capsules filled with a yellowish powder, put up for retail sale in a labelled, small plastic bottle with screw top, containing 60 capsules. Each capsule contains the following components:
According to the label the product is presented as a food supplement for human consumption. The recommended daily dose indicated on the label is three capsules. |
2106 90 92 |
Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature, additional note 5 to Chapter 21 and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . Having regard to the recommended daily dose indicated on the label, the product does not have clearly defined prophylactic or therapeutic properties. Consequently, it cannot be classified as a medicament under heading 3004 . As the product is a food preparation presented in the form of measured doses and intended for use as a food supplement, the requirements of additional note 5 to Chapter 21 are fulfilled. The product is therefore to be classified under heading 2106 as a food preparation, not elsewhere specified or included. |