# Commission Implementing Regulation (EU) No 1230/2013 of 28 November 2013 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)
The product is put up for retail sale in tablet form with a total weight of ca. 900 mg each, one tablet consisting of (mg):
alpha-lipoic acid 300,
calcium (as dibasic calcium phosphate) 88,5,
microcrystalline cellulose, hydroxypropyl ethylcellulose, colloidal silicon dioxide and magnesium stearate ca. 511.
According to the label, the product is presented as a food supplement for human consumption. The recommended daily dose indicated on the label is one tablet per day.
3004 90 00
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3004 and 3004 90 00.
Although the product is presented as a food supplement, it has effects in the field of the prevention or treatment of diseases or ailments. Its classification under heading 2106 as a food preparation not elsewhere specified or included is therefore excluded (see also Harmonized System Explanatory Notes to heading 2106, point (16)).
The product is put up for retail sale in measured doses and exhibits clearly defined prophylactic or therapeutic properties, e.g. against polyneuropathy.
It is therefore to be classified as a medicament put up in measured doses for retail sale of heading 3004.

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Source: https://www.legislation.gov.uk/eur/2013/1230/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-1230/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.