Commission Regulation (EU) No 380/2010
Of 30 April 2010 — CELEX 32010R0380
Description of the goods
Tablets of 1 772 mg, put up for retail sale, one tablet consisting of (% by weight): — Calcium carbonate (corresponding to 630 mg calcium) 88,9 — Starch 3,5 — Hydroxypropyl methyl cellulose 2,7 — Crospovidone 1,9 — Maltodextrin 1,3 — Mineral oil 1,2 Additionally one tablet has a content of 7 μg = 284 IU (international units) vitamin D3 (cholecalciferol). Other substances are present in quantities less than 1,0 % by weight. The recommended daily dose indicated on the label is one tablet per day. According to the information on the label the product is used as a preventive treatment for example against osteoporosis and for reinforcement of the bones.
Reasons
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 28, Additional Note 1 to Chapter 30 and the wording of CN codes 2106, 2106 90 and 2106 90 92. Due to the presence of substances which are not covered by Note 1(a), (d) or (e) to Chapter 28, the product is to be excluded from that Chapter. The level of ingested minerals or vitamins (calcium and vitamin D3) according to the recommended daily dose indicated on the label is not significantly higher than the recommended daily allowance to maintain general health or well-being. The product therefore does not fulfil the requirement of Additional Note 1 to Chapter 30, last paragraph, and cannot be classified under heading 3004 (see also the Combined Nomenclature Explanatory Notes (CN EN) to Chapter 30, Additional Note 1, point 3). Given its characteristics the product is therefore to be classified as a food preparation of heading 2106.