# Commission Regulation (EC) No 349/2009 of 24 April 2009 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Description of goods
Classification(CN Code)
Reasons
(1)
(2)
(3)
Product in powdered form consisting of (% by weight):
—
L-Ascorbic acid (vitamin C)
97
—
Hydroxypropylmethylcellulose
3
The addition of hydroxypropylmethylcellulose is not necessary for the preservation or transport of vitamin C.
The product is suitable for a specific use (manufacture of vitamin tablets) rather than for general use.
2106 90 92
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.

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Source: https://www.legislation.gov.uk/eur/2009/349/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-349/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.