Commission Implementing Regulation (EU) No 387/2013 of 23 April 2013 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) No 387/2013
• Articles: 4

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 .

Schedules & Appendices

ANNEX

ANNEX

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 palmitate

57 mg

—

microcrystalline cellulose

79 mg

—

rice flour

17 mg

—

silica

32 mg

The product contains approximately 17 % by weight, of starch/glucose.

According to the label the product is presented as a food supplement for human consumption.

2106 90 98

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 , 2106 90 and 2106 90 98 .

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 2106 90 98 as food preparations not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106 , point (16)).