Commission Implementing Regulation (EU) No 328/2013
Of 8 April 2013 — CELEX 32013R0328
Description of the goods
Product in powder form consisting of (% by weight): — calcium carbonate 97, — starch 3. The product is suitable for use in several different areas, e.g. human foodstuffs, medicaments and paint fillers. The product is suitable for use in the manufacturing of calcium tablets.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106, 2106 90 and 2106 90 92. Due to the presence of a substance not covered by Note 1(a), (d) or (e) to Chapter 28, classification in that Chapter is excluded. The product is not intended for therapeutic or prophylactic use. Consequently, classification under heading 3003 is also excluded. Due to the composition of the product, classification in Chapter 38 is excluded by virtue of Note 1(b) to that Chapter (see also the Harmonised System Explanatory Notes to Chapter 38, General part). The product is therefore to be classified under heading 2106 as a food preparation, not elsewhere specified or included.