# Commission Implementing Regulation (EU) No 749/2012 of 14 August 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)
A product (so-called ‘Chitosan’) prepared from crustacean shells, consisting of amino polysaccharides.
The product is presented in gelatine capsules, put up for retail sale.
According to the label the product is presented as a food supplement for human consumption.
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 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).

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Source: https://www.legislation.gov.uk/eur/2012/749/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-749/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.