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. |