Commission Implementing Regulation (EU) No 198/2014
Of 28 February 2014 — CELEX 32014R0198
Description of the goods
A product presented in tablets, put up for retail sale in a plastic box containing 30 tablets. The content of each tablet consists of the following components: — bromelain (500 mg), — cellulose, — calcium phosphate, — silica, — magnesium stearate. 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, Additional Note 5 to Chapter 21 and the wording of CN codes 2106, 2106 90 and 2106 90 92. The product does not exhibit clearly defined prophylactic or therapeutic properties. Consequently, it cannot be classified under heading 3004 as a medicament. As the product is a food preparation presented in the form of measured doses and intended for use as a food supplement, the requirements of Additional Note 5 to Chapter 21 are fulfilled. The product is a preparation of enzymes with added substances and a presentation that renders it suitable for a specific purpose, namely as a food supplement for human consumption (see also the Harmonized System Explanatory Notes to heading 3507, point (C), first paragraph). Consequently, as the product is covered by Additional Note 5 to Chapter 21, classification under heading 3507 as a prepared enzyme is excluded. The product is therefore to be classified under heading 2106 as a food preparation not elsewhere specified or included.