Commission Implementing Regulation (EU) 2016/936 of 8 June 2016 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2016/936
• 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 34(9) of Regulation (EU) No 952/2013 for a period of 3 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 put up for retail sale in gelatine capsules, one capsule consisting of (mg):

—

simethicone: 257,5

—

gelatine, glycerol, dimethicone, titanium dioxide (E 171), potassium sorbate, food colourants E 110 and E 122: approx. 196

The product soothes stomach pain and prevents bloating and flatulence. According to its label, the product is presented for human consumption with a recommended daily dose of one to two capsules after each main meal of the day.

3004 90 00

Classification is determined by the general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(f) to Chapter 21 and the wording of CN codes 3004 and 3004 90 00 .

The product, due to the presence of simethicone, has therapeutic properties. Its classification under heading 2106 as a food preparation not elsewhere specified or included is therefore excluded (see Note 1(f) to Chapter 21).

The product is put up for retail sale in measured doses and exhibits clearly defined prophylactic or therapeutic properties, e.g. against functional dyspepsia.

The product is therefore to be classified as a medicament put up in measured doses for retail sale in CN code 3004 90 00 .