Commission Regulation (EC) No 438/2007
Of 20 April 2007 — CELEX 32007R0438
Description of the goods
Preparation in the form of gelatine capsules. Each capsule contains: Coenzyme Q10: 30 mg Soya oil: 178 mg Soya lecithin: 6,3 mg Coconut oil: 15,1 mg Beeswax: 15,1 mg Palm oil: 45,5 mg The oils and wax present in the preparation are used as carrier and filler. The product is put up for retail sale. According to its specifications, Coenzyme Q10 shows antioxidant properties and is used as an auxiliary in circulatory system disorders.
Reasons
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 92 The product is excluded from heading 1517 because the oils and wax contained in the product have the function of carriers and fillers only. The tariff classification of the product is determined by the Coenzyme Q10; its concentration in the preparation is much higher than its natural concentration in vegetable oils The product cannot be classified in Chapter 30 because the recommended dose of Coenzyme Q10 is insufficient for a therapeutic or prophylactic use The product is to be classified as a food preparation of heading 2106