COMMISSION IMPLEMENTING REGULATION (EU) No 198/2014
of 28 February 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 in tablets, put up for retail sale in a plastic box containing 30 tablets. The content of each tablet consists of the following components:
According to the label the product is presented as a food supplement for human consumption. |
2106 90 92 |
Classification is determined by 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 . The product does not exhibit clearly defined prophylactic or therapeutic properties. Consequently, it cannot be classified under heading 3004 as a medicament. 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 a preparation of enzymes with added substances and a presentation that renders it suitable for a specific purpose, namely as a food supplement for human consumption (see also the Harmonized System Explanatory Notes to heading 3507 , point (C), first paragraph). Consequently, as the product is covered by Additional Note 5 to Chapter 21, classification under heading 3507 as a prepared enzyme is excluded. The product is therefore to be classified under heading 2106 as a food preparation not elsewhere specified or included. |