# Commission Implementing Regulation (EU) No 1127/2012 of 26 November 2012 concerning the classification of certain goods in the Combined Nomenclature, Annex

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

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
Fine light tan, spray dried powder in a stable and protected microencapsulated form with the following composition (% by weight):
refined tuna fish oil 48
sodium caseinate 24
dextrose monohydrate 10
modified starch 10
sodium ascorbate 5
water 3
and containing traces of natural tocopherols, lecithin, d1-alpha tocopherol and ascorbyl palmitate.
The product is used to increase the level of Omega-3 fatty acids in food preparations.
2106 90 98
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 98.
The product is composed of refined tuna fish oil and large quantities (at least 50 %) of other ingredients.
Although products of heading 1517 may contain small quantities of other constituents (see also the Harmonized System (HS) Explanatory Note to heading 1517, second paragraph), classification under that heading is excluded as the product has lost the characteristics of an edible oil of this heading due to its composition.
The product is therefore to be classified under heading 2106 as a food preparation not elsewhere specified or included (see also HS Explanatory Notes to heading 2106, (B)).

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Source: https://www.legislation.gov.uk/eur/2012/1127/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-1127/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.