Commission Implementing Regulation (EU) 2019/921
Of 3 June 2019 — CELEX 32019R0921
Description of the goods
A product in the form of a tablet, containing 400 mg of S-Adenosyl–L-Methionine disulfate p-toluenesulfonate, of which S-Adenosyl–L-Methionine (‘SAMe’) is the active ingredient. The product contains also minor quantities of microcrystalline cellulose, magnesium hydroxide, stearic acid, magnesium stearate, colloidal silica anhydrous, calcium oxide and coating components. The product is presented to be used as a food supplement that facilitates normal function of the liver, helps body detox processes and generally supports good emotional health. The recommended daily dosage is one tablet. The product is presented in bulk.
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 content of the active ingredient, ‘SAMe’, per tablet is not suitable for the prevention and treatment of diseases or ailments. Classification under heading 3004 is therefore excluded. Consequently, the product is a food preparation not elsewhere specified or included (see also the Harmonized System Explanatory Notes to heading 2106, second paragraph, point (16)). The product is therefore to be classified under CN code 2106 90 92 as a food preparation not elsewhere specified or included.