law://eu/reg/2012/749@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariffnote, and in particular Article 9(1)(a) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of the goods | Classification(CN code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product (so-called ‘Chitosan’) prepared from crustacean shells, consisting of amino polysaccharides.The product is presented in gelatine capsules, put up for retail sale.According to the label the product is presented as a food supplement for human consumption. | 21069092 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 210690 and 21069092.The product is a food preparation presented in the form of capsules. The casing is a factor that, together with the content, determines the use and character of the product as a food supplement (see judgment of the Court of Justice of the European Union in joined cases C-410/08 to C-412/08 ‘Swiss Caps’, [2009] ECR p.I-11991, paragraphs 29 and 32).Consequently, classification of the product as a natural polymer under heading 3913 is excluded.The product is therefore to be classified under heading 2106 as a food preparation not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106, point (16). |
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