ANNEXSupplementary provisions
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 .