Commission Regulation (EC) No 903/2007
Of 27 July 2007 — CELEX 32007R0903
Description of the goods
Flat sheets measuring 32 mm by 21 mm, with the following ingredients (% by weight): sodium alginate 24-32 maltodextrin 20-28 flavours 5-15 water 5-15 carrageenan 5-15 microcrystalline cellulose 4-10 glycerine 4-10 lecithin, aspartame, sodium saccharin, acesulfame K, neohesperidine DC, colour E102 and colour E133. The product is marketed as ‘breath freshening strips’ which are dissolved on the tongue.
Reasons
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 98. The product cannot be classified in heading 3306 as a preparation for oral hygiene, because it does not contain any specific ingredients that contribute to keeping the mouth cavity clean. The product has to be classified as a food preparation for human consumption within the meaning of heading 2106 as it contains substances with nutritional value (Harmonised System Explanatory Notes to heading 2106, 1st paragraph, A, and 2nd paragraph, B, 9).