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Commission Implementing Regulation (EU) No 826/2011 of 12 August 2011 concerning the classification of certain goods in the Combined Nomenclature

Commission Implementing Regulation (EU) No 826/2011 of 12 August 2011 concerning the classification of certain goods in the Combined Nomenclature

Implementing Regulation (EU) No 826/2011 · Regulation · 4 articles

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 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.

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 twentieth day following that of 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) Tablets in different colours and shapes of animals with an average weight of ca. 950 mg each, put up for retail sale, one tablet consisting of (% by weight): — sucrose 61 — starch 2,4 Additionally one tablet has a content of: — vitamin A (50 % as retinol acetate: 375 μg and 50 % as beta carotene: 2 252  μg) — vitamin B1 1,05 mg — vitamin B2 1,2 mg — vitamin B3 13,5 mg — vitamin B6 1,05 mg — vitamin B9 300 μg — vitamin B12 4,5 μg — vitamin C 60 mg — vitamin D 10 μg — vitamin E 10 mg Furthermore the following substances are present: stearic acid, maleic acid, magnesium stearate, sodium bisulfite, gluten, cotton-seed oil, silicon dioxide, citric acid, gelatine, calcium carbonate, mono- and diglycerides, natural and artificial fragrances, and food colouring agents. The recommended daily dose indicated on the label is one tablet per day. According to the label the product is for human consumption. 2106 90 98 Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 29, Additional Note 1 to Chapter 30 and the wording of CN codes 2106 , 2106 90 and 2106 90 98 . Due to its composition the product does not have the characteristics of a sugar confectionery of heading 1704 (see also the Harmonized System Explanatory Notes to Chapter 17, General, point (b)). Due to the presence of substances which are not covered by Note 1(a), (b), (c), (f) or (g) to Chapter 29, the product is to be excluded from that Chapter. The product does not meet the requirements of Additional Note 1 to Chapter 30 as no statements on the use for specific diseases, ailments or their symptoms are given, and therefore cannot be classified under heading 3004 . Given its characteristics the product is to be classified as a food preparation of heading 2106 .

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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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