ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A product (so-called ‘Propolis’) presented in gelatine capsules, put up for retail sale. The content of each capsule consists of the following components (% by weight): — vegetable resins and vegetable waxes 55 — waxes 30 — essential oils 8 to 10 — pollen 5 Those components are materials collected by bees and are transformed with the enzymes of their saliva. According to the label the product is presented as a food supplement for human consumption. 2106 90 92 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . 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 I-11991, paragraphs 29 and 32). Consequently, classification of the product as an edible product of animal origin under CN code 0410 00 00 is excluded. 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).