Tariff number 1602100000 80 - Homogenised preparations

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 . In accordance with Note 1(b) to Chapter 38, the product cannot be regarded as a chemical product of Chapter 38 as it contains substances with nutritive value, of a kind used in the preparation of foodstuffs. There is no threshold for the amount of the nutritive value. Steviol glycosides and leucine are regarded as substances with nutritive value (see also the Harmonized System Explanatory Notes (HSEN) to Chapter 38, General, antepenultimate and penultimate paragraph). Preparations (such as tablets) consisting of a sweetener and a foodstuff used for sweetening purposes should be classified under heading 2106 (see also the HSEN to heading 2106 , number 10). The product is therefore to be classified under heading 2106 as other food preparation of CN code 2106 90 92 .

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . The product contains hydrolysed proteins and therefore cannot be classified under heading 3502 . The product cannot be classified under heading 3504 due to the presence of some ingredients (inter alia, sweetening, colouring and emulsifying agents) which provide the character of a food preparation within the scope of heading 2106 . The product is a food preparation, put up for retail sale and is therefore to be classified under CN code 2106 90 92 .

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1(a) to Chapter 30 and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . The product is a preparation presented as a dietary supplement for human consumption, containing vitamins and amino-acids. The product is not intended to diagnose, treat, cure or prevent any disease within the meaning of heading 3004 . Even if it contains a level of vitamins C and E significantly higher than the recommended daily allowance, it does not meet the requirements of Additional note 1 (a) to Chapter 30. Classification under CN code 3004 is therefore excluded. As the product is put up in packaging with the indication that it maintains general health or well–being, it 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 other food preparation.

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 2 to Chapter 19 and the wording of CN codes 1901 , 1901 90 and 1901 90 91 . Food preparations of heading 1901 are made with a basis of flour, groats, meal, starch or malt extract. The terms ‘flour’ and ‘meal’ include flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712 ) or of dried leguminous vegetables (heading 1106 ) (see note 2 to chapter 19). Konjak tubers (whole, ground or powdered) are classified under heading 1212 (see also the Explanatory Notes to the Combined Nomenclature to heading 1212 ). Although the product has a gel-like consistency, it is not a mucilage or thickener derived from vegetable products of heading 1302 . The product is therefore to be classified under CN code 1901 90 91 .

Classification is determined by the 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 . Having regard to the recommended daily dose indicated on the label, the product does not have clearly defined prophylactic or therapeutic properties. Consequently, it cannot be classified as a medicament under heading 3004 . 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 therefore to be classified under heading 2106 as a food preparation, not elsewhere specified or included.

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.

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.

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . 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 as a food supplement (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). Consequently, classification of the product as a natural polymer under heading 3913 is excluded. The product is therefore to be classified under heading 2106 as a food preparation not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106 , point (16).

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . 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 as a food supplement (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 I-11991, paragraphs 29 and 32). Consequently, classification of the product as an edible product of animal origin under CN code 0410 00 00 is excluded. The product is therefore to be classified under heading 2106 as a food preparation not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106 , point (16).

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . Due to the content of sugars and some other ingredients like potassium sorbate and citric acid, the product requires dilution before consumption and therefore it cannot be regarded as a beverage of heading 2202 (see also Combined Nomenclature Explanatory Notes to Chapter 22, General, second paragraph). The product is therefore to be classified as a food preparation not elsewhere specified or included of heading 2106 (see also Harmonized System Explanatory Notes to heading 2106 , second paragraph, point 7).

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 .

Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . The addition of hydroxypropylmethylcellulose (coating and anti-caking agent) alters the character of the vitamin C product and renders the product technically suitable for the manufacture of vitamin tablets. See also the HS Explanatory Notes to heading 2936 , third paragraph. The product is not intended for therapeutic or prophylactic use, within the meaning of Chapter 30.

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 (a) to Chapter 30 and the wording of CN codes 2106 , 2106 90 and 2106 90 92 The product is excluded from heading 1517 because the oils and wax contained in the product have the function of carriers and fillers only. The tariff classification of the product is determined by the Coenzyme Q10; its concentration in the preparation is much higher than its natural concentration in vegetable oils The product cannot be classified in Chapter 30 because the recommended dose of Coenzyme Q10 is insufficient for a therapeutic or prophylactic use The product is to be classified as a food preparation of heading 2106

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 1901 , 1901 90 and 1901 90 91 . Aloe vera is not a fruit of chapter 8, but a plant of chapter 6. Therefore the product does not meet the criteria of the wording of heading 0403 . Food preparations based on dairy products are excluded from Chapter 4 (see Harmonized System Explanatory Note to chapter 4, General, point (I), last paragraph, point (a)). The product is classifiable in heading 1901 as it contains, in addition to natural milk constituents, other ingredients of a kind not permitted in headings 0401 to 0404 (see the Harmonized System Explanatory Note to heading 1901 , point (III), first paragraph).

Classification is determined by General Rule 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 1704 , 1704 90 and 1704 90 99 . Although the product is manufactured using a baked wafer in the shape of a ball, the product has the character of a sugar confectionery of heading 1704 , and the stability of the product does not depend entirely on the wafer. Wafers can only be classified in heading 1905 if they have the character of baker's wares. Heading 1905 does not contain an upper limit for the filling content of pastries. However, the wafer does not give the product its essential character as it only serves to shape and separate the filling from the coating. Consequently, the product cannot be classified in heading 1905 .

Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 9, Note 1 (a) to Chapter 56 and by the wording of CN codes 2106 , 2106 90 , 2106 90 92 The product cannot be classified as a non-woven fabric of Chapter 56 because the non-woven sheet is present merely as a carrying medium (Note 1 (a) to Chapter 56) The mixture of aromatic herbs consists of parts of plants of heading 0910 (thyme, 20 %) and heading 1211 (other plants, 80 %) Such mixtures are not covered by heading 0910 and heading 1211 (Note 1 to Chapter 9 and HSEN to heading 1211 , paragraph 7) Being a simple mixture of aromatic herbs without any additional ingredient, it is not considered to be mixed condiments or mixed seasonings of heading 2103 It is classified in heading 2106 as indicated by HSEN to heading 1211 , paragraph 7

Classification in accordance with General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30, the description for CN codes 2106 , 2106 90 and 2106 90 92 . See also the HS Explanatory Notes to heading 2106 , paragraph 14 and the Combined Nomenclature Explanatory Notes to Chapter 30. Neither the user directions nor packaging contain any details of the type and concentration of the active substance(s). They mention only the amount and type of plants or parts of plants used. The conditions of Additional Note 1(b) to Chapter 30 are not therefore met.