law://eu/reg/2017/268@2026-11-12THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Codenote, and in particular Articles 57(4) and 58(2) thereof,Whereas:
HAS ADOPTED THIS REGULATION:
| Description of goods | Classification (CN Code) | Reasons |
|---|---|---|
| (1) | (2) | (3) |
| A product consisting of white tablets composed of the following:steviol glycosides,sodium carbonate,sodium citrate,leucine.200 tablets (each of 56 mg) put up for retail sale in a pocket dispenser.The product has a caloric value of 0,06 kcal per tablet. | 21069092 | Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106, 210690 and 21069092.In accordance with Note 1(b) to Chapter 38, the product cannot be regarded as a chemical product of Chapter 38 as it contains substances with nutritive value, of a kind used in the preparation of foodstuffs. There is no threshold for the amount of the nutritive value.Steviol glycosides and leucine are regarded as substances with nutritive value (see also the Harmonized System Explanatory Notes (HSEN) to Chapter 38, General, antepenultimate and penultimate paragraph).Preparations (such as tablets) consisting of a sweetener and a foodstuff used for sweetening purposes should be classified under heading 2106 (see also the HSEN to heading 2106, number 10).The product is therefore to be classified under heading 2106 as other food preparation of CN code 21069092. |
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