ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) Cultures of micro-organisms presented in gelatine capsules, put up for retail sale. The content of each capsule consists of the following components (% by weight): — L. rhamnosus 3,36 — L. acidophilus 3,36 — L. plantarum 0,84 — B. lactis 0,84 — Maltodextrine 50,6 — Micro-crystalline cellulose 10 — Corn starch 30 — Magnesium stearate 1 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 and the wording of CN codes 2106 , 2106 90 and 2106 90 98 . 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 as a food supplement (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 heading 2106 as a food preparation not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106 , point (16).