Commission Regulation (EEC) No 1464/87 of 26 May 1987 classifying goods in subheading 21.07 G I c) 1 of the Common Customs Tariff

COMMISSION  REGULATION (EEC) No 1464/87
of 26 May 1987
classifying goods in subheading 21.07 G I c) 1 of the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for uniform application of the nomenclature of the Common Customs Tariff (1), as last amended by Regulation (EEC) No 2055/84 (2), and in particular Article 3 thereof,
Whereas, in order to ensure that the Common Customs Tariff nomenclature is applied uniformly, measures must be taken concerning the classification of a food preparation in the form of effervescent tablets (weight 7 grams per tablet) put up for retail sale having the following composition (per tablet):
- Calcium carbonate: 0,327 g,
- Calcium galactogluconate: 1,0 g,
- Ascorbic acid: 1,0 g,
- Saccharin, sodium salt: 0,014 g,
- Starch: 0,02 g,
- Polyethylene glycol: 0,15 g,
- Sodium hydrogencarbonate
(sodium bicarbonate): 1,0 g,
- Citric acid: 1,465 g,
- Sucrose (28,7 %) and lemon flavour: 2,009 g;
Whereas heading No 30.03 of the Common Customs Tariff annexed to Council Regulation (EEC) No 950/68 (3), as last amended by Regulation (EEC) No 750/87 (4), relates in particular to medicaments;
Whereas heading No 21.07 relates to food preparations not elsewhere specified or included;
Whereas the product in question does not comply with the provisions of note 1 to Chapter 30 and therefore cannot be regarded as medicaments of heading No 30.03;
Whereas it has the characteristics of a food supplement containing vitamins and mineral salts and is intended to keep the body in good health and should be regarded as a food preparation; whereas in the absence of a more specific heading, it should be classified in heading No 21.07; whereas, within that heading, subheading 21.07 G I c) 1 is the most appropriate;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Common Customs Tariff Nomenclature,