Commission Implementing Regulation (EU) 2015/1799 of 5 October 2015 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2015/1799
• 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 which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.

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 goods

Classification (CN Code)

Reasons

(1)

(2)

(3)

A product in the form of powder, put up for retail sale in a plastic box containing 300 g. The recommended daily dose (10 g) consists of (in milligrams):

—

amino-acids (blend of arginine and citrulline)

5 200

—

vitamin C (as ascorbic acid)

500

—

L-taurine

300

—

vitamin E (as D-alpha-tocopheryl acetate)

90

—

alpha-lipoic acid

10

—

folic acid

0,4

—

lemon balm

50

—

calcium (as CaCO 3 )

66

The product also contains small amounts of citric acid, sucralose and silicon dioxide.

According to the label, the product is a dietary supplement for human consumption which provides help in taking care of the body and offering a lifetime of well-being.

The recommended daily dose indicated is 10 g (2 scoops).

2106 90 92

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1(a) to Chapter 30 and the wording of CN codes 2106 , 2106 90 and 2106 90 92 .

The product is a preparation presented as a dietary supplement for human consumption, containing vitamins and amino-acids.

The product is not intended to diagnose, treat, cure or prevent any disease within the meaning of heading 3004 . Even if it contains a level of vitamins C and E significantly higher than the recommended daily allowance, it does not meet the requirements of Additional note 1 (a) to Chapter 30. Classification under CN code 3004 is therefore excluded.

As the product is put up in packaging with the indication that it maintains general health or well–being, it is a food preparation not elsewhere specified or included (see also the Harmonized System Explanatory Notes to heading 2106 , second paragraph, point (16).

The product is therefore to be classified under CN code 2106 90 92 as other food preparation.