law://eu/reg/2013/387@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 presented in gelatine capsules, put up for retail sale. Each capsule contains the following ingredients:—powdered bark of cat’s claw (Uncaria tomentosa)500 mg—ascorbyl palmitate57 mg—microcrystalline cellulose79 mg—rice flour17 mg—silica32 mgThe product contains approximately 17 % by weight, of starch/glucose.According to the label the product is presented as a food supplement for human consumption. | 21069098 | Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 30, Additional Note 1 to Chapter 30 and the wording of CN codes 2106, 210690 and 21069098.As the concentration of active substance or substances contained in the product is not indicated on the label, the packaging or the accompanying user directions, the requirements of Additional Note 1 to Chapter 30 are not fulfilled. Consequently, classification under heading 3004 as a medicament is excluded.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 (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).The product is therefore to be classified under CN code 21069098 as food preparations not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106, point (16)). |
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