Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Commission Regulation (EC) No 903/2007 of 27 July 2007 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 903/2007 of 27 July 2007 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) Flat sheets measuring 32 mm by 21 mm, with the following ingredients (% by weight): sodium alginate 24-32 maltodextrin 20-28 flavours 5-15 water 5-15 carrageenan 5-15 microcrystalline cellulose 4-10 glycerine 4-10 lecithin, aspartame, sodium saccharin, acesulfame K, neohesperidine DC, colour E102 and colour E133. The product is marketed as ‘breath freshening strips’ which are dissolved on the tongue. 2106 90 98 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 2106 , 2106 90 and 2106 90 98 . The product cannot be classified in heading 3306 as a preparation for oral hygiene, because it does not contain any specific ingredients that contribute to keeping the mouth cavity clean. The product has to be classified as a food preparation for human consumption within the meaning of heading 2106 as it contains substances with nutritional value (Harmonised System Explanatory Notes to heading 2106 , 1st paragraph, A, and 2nd paragraph, B, 9).
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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