Commission Implementing Regulation (EU) No 387/2013
Of 23 April 2013 — CELEX 32013R0387
Description of the goods
A product presented in gelatine capsules, put up for retail sale. Each capsule contains the following ingredients: — powdered bark of cat’s claw (Uncaria tomentosa) 500 mg — ascorbyl palmitate 57 mg — microcrystalline cellulose 79 mg — rice flour 17 mg — silica 32 mg The product contains approximately 17 % by weight, of starch/glucose. According to the label the product is presented as a food supplement for human consumption.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 30, Additional Note 1 to Chapter 30 and the wording of CN codes 2106, 2106 90 and 2106 90 98. As the concentration of active substance or substances contained in the product is not indicated on the label, the packaging or the accompanying user directions, the requirements of Additional Note 1 to Chapter 30 are not fulfilled. Consequently, classification under heading 3004 as a medicament is excluded. The product is a food preparation presented in the form of capsules. The casing is a factor that, together with the content, determines the use and character of the product (see judgment of the Court of Justice of the European Union in joined cases C-410/08 to C-412/08 Swiss Caps [2009] ECR p.I-11991, paragraphs 29 and 32). The product is therefore to be classified under CN code 2106 90 98 as food preparations not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106, point (16)).