Commission Regulation (EC) No 438/2007 of 20 April 2007 concerning the classification of certain goods in the Combined Nomenclature
Date: 2007-04-20
Institutions: European Commission
Subjects: Combined Nomenclature, prepared foodstuff

L 104/18

EN

Official Journal of the European Union

21.4.2007

COMMISSION REGULATION (EC) No 438/2007

of 20 April 2007

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1), and in particular Article 9(1)(a)
thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex should be
classified under the CN codes indicated in column 2, by
virtue of the reasons set out in column 3 of that table.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing
the
Community Customs Code (2).

(5)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column 1 of the table set out in the
Annex shall be classified within the Combined Nomenclature
under the CN codes indicated in column 2 of that table.

Article 2

Binding tariff information issued by the customs authorities of
Member States, which is not in accordance with this Regulation,
can continue to be invoked for a period of three months under
Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the 20th day following
its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 April 2007.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 301/2007 (OJ L 81, 22.3.2007, p. 11).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Council
Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

21.4.2007

EN

Official Journal of the European Union

L 104/19

Description of the goods

(1)

ANNEX

Classification
(CN code)

(2)

Preparation in the form of gelatine capsules. Each
capsule contains:

2106 90 92

Coenzyme Q10: 30 mg
Soya oil: 178 mg
Soya lecithin: 6,3 mg
Coconut oil: 15,1 mg
Beeswax: 15,1 mg
Palm oil: 45,5 mg

The oils and wax present in the preparation are
used as carrier and filler.

The product is put up for retail sale.

According to its specifications, Coenzyme Q10
shows antioxidant properties and is used as an
auxiliary in circulatory system disorders.

Reasons

(3)

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
the oils and wax contained in the
because
product have the function of carriers and fillers
is
only. The tariff classification of
determined by the Coenzyme Q10;
its concen-
tration in the preparation is much higher than
its natural concentration in vegetable oils

the product

The product cannot be classified in Chapter 30
because the recommended dose of Coenzyme
Q10 is insufficient for a therapeutic or prophy-
lactic use

The product
preparation of heading 2106

to be

is

classified as

a

food