Offizielle tarifliche Einreihungsentscheidungen der Europäischen Kommission
31 Einreihungsverordnungen
NC) (1) (2) Levain liquide à base de farine de seigle entier dans un emballage de 150 g pour la vente au détail.
Le classement est déterminé par les règles générales 1 et 6 pour l’interprétation de la nomenclature combinée et par le libellé des codes NC 2106,
10. Feb. 2026
The product is a mixture in the form of a powder consisting by weight of the following: — 60-80 % of sucrose (sugar); — 20-40 % of gellan gum (a natural polymer). The sucrose standardises the thickening and stabilising properties of the gellan gum. However, it also acts as an anti- caking agent and prevents clumping during application. The product is intended for use at approximately 0,1 % by weight as a stabiliser and thickener in soya-based beverages.
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106, 2106 90 and 2106 90 98. The significant addition of sucrose goes beyond mere standardisation of the properties of the gellan gum and serves to facilitate the use of the product in soya-based beverages. Consequently, the product is particularly suitable for specific use in food products rather than general use. The classification of the product in heading 3913 is therefore excluded (see the Harmonised System Explanatory Note to heading 3913, item (1), penultimate paragraph). The product is predominantly based on sucrose, a substance with nutritive value, and is of a kind used in the preparation of human foodstuffs. The product is therefore excluded from Chapter 38 by the application of Note 1(b) to that Chapter. Consequently, the product is to be classified under CN code 2106 90 98 as other food preparation, not elsewhere specified or included. Documented CN 2026 code: 21069098.
16. Juni 2025
Vitamin gummies in the form of orange bears, with an average weight of ca. 3 g each, one gummy consisting of (% by weight): — malt syrup (54,3) — sucrose (35,0) — glucose (5,6) Additionally, one gummy has a content of between 10 to 100 % of the recommended daily allowance of the following vitamins and minerals: — vitamin A (as retinol acetate) 375 μg — vitamin B3 5 mg — vitamin B6 1 mg — vitamin B7 5 μg — vitamin C 20 mg — vitamin D 5 μg — vitamin E 10 mg — Selenium 10 μg Furthermore, the follow
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional note 5 to Chapter 21, Additional note 1 to Chapter 30, and the wording of CN codes 2106 , 2106 90 and 2106 90 98 . Due to its high vitamin content, the product has lost the characteristics of a sugar confectionery of heading 1704 (see also the Harmonized System Explanatory Notes to Chapter 17, General (exclusion), point (b)). Product composition and the labelling, which inter alia includes information about the amount of vitamins per dose unit, indicate that the product is a food preparation for the maintenance of general health or well-being (see also the Harmonized System Explanatory Notes to heading 2106 , point (16)). The product does not meet the requirements of Additional note 1 to Chapter 30, and therefore cannot be classified under heading 3004 . Consequently, the product is to be classified under CN code 2106 90 98 as a food preparation not elsewhere specified or included. Documented CN 2026 code: 21069098.
5. Juni 2023
A product composed of the following ingredients (% by weight): — water 41,6 — sugar 18,1 — glycerin 15,1 — citric acid 13,9 — maltodextrine 4,1 — ascorbic acid 3,0 — steviol glycosides 1,8 — natural flavors 1,1 — minor quantities of vitamins B6, B12 and folic acid (B9). The product is a non-alcoholic, aromatised, and coloured liquid that is used as a food supplement after dilution. It is not directly drinkable. The product is presented to be used for supporting the immune system and providing en
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106 , 2106 90 and 2106 90 98 . Classification in Chapter 30 as a medicament is excluded as specific diseases, ailments or their symptoms for which the product is to be used are not indicated. Therefore, the product does not fulfil the requirements of Additional note 1 to Chapter 30, first paragraph, point (a). Classification as a beverage under Chapter 22 is excluded as the product is not directly drinkable (see also the Explanatory Notes to the Combined Nomenclature to Chapter 22, General, second paragraph, second sentence). The product contains a sweetener, different vitamins and a high quantity of glycerin. Therefore, it has a more complex composition than a simple sugar syrup covered by subheadings 2106 90 30 to 2106 90 59 (see also the Harmonised System Explanatory Notes to heading 2106 , point (12)). Its intended particular use is also indicated by its packaging and labelling as food supplement for retail sale. It is clear from the objective characteristics and properties of the product, in particular its composition, as well as the form of its presentation, that the product is intended for a specific use to support the immune system rather than for a more general use, which is the case for sugar syrups. The product is therefore to be classified under CN code 2106 90 98 as other food preparation. Documented CN 2026 code: 21069098.
31. Mai 2018
Product presented in gelatine capsules, put up for retail sale. Each capsule contains the following ingredients: — powdered bark of cat's claw (Uncaria tomentosa) 500 mg — ascorbyl palmitate 57 mg — microcrystalline cellulose 79 mg — rice flour 17 mg — silica 32 mg The product contains by weight approximately 17 % of starch/glucose. According to the label, the product is presented as a food supplement for human consumption.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 30, Additional Note 1 to Chapter 30 and the wording of CN codes 2106, 2106 90 and 2106 90 98. As the concentration of active substance or substances contained in the product is not indicated on the label, the packaging or the accompanying user directions, the requirements of Additional Note 1 to Chapter 30 are not fulfilled. Consequently, classification under heading 3004 as a medicament is excluded. 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 (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). The product is therefore to be classified under CN code 2106 90 98 as food preparations not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106, point (16)). Documented CN 2026 code: 21069098.
23. Apr. 2013
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.
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)). Documented CN 2026 code: 21069098.
26. Nov. 2012
Cultures of micro-organisms presented in gelatine capsules, put up for retail sale. The content of each capsule consists of the following components (% by weight): — L. rhamnosus 3,36 — L. acidophilus 3,36 — L. plantarum 0,84 — B. lactis 0,84 — maltodextrine 50,6 — microcrystalline cellulose 10 — corn starch 30 — magnesium stearate 1. According to the label, the product is presented as a food supplement for human consumption.
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 30 and the wording of CN codes 2106, 2106 90 and 2106 90 98. 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). 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). Documented CN 2026 code: 21069098.
6. Aug. 2012
Produit dont la composition est la suivante (pour centage en poids): — orge verte, en poudre 28,8 — miel 27,5 — pousses de froment, en poudre 21,5 — alfalfa, en poudre 21,5 — acide stéarique 0,4 — poivre 0,25 — Picolinate de chrome 0,01 (correspond à 8,7 μg Cr par comprimé) (1) JO L 256 du 7.9.1987, p. 1. (2) JO L 12 du 19.1.2010, p. 2. (3) Rec. 2010, p. I-11991. (1) (2) Le produit est présenté pour la vente au détail sous la forme de comprimés et s’utilise comme un complément alimentaire (un c
Le classement est déterminé par les dispositions des règles générales 1 et 6 pour l’interprétation de la nomenclature combinée et par le libellé des codes NC 2106, 2106 90 et 2106 90 98. Dès lors que le produit ne remplit pas les conditions de la note 2 b) 2) du chapitre 19 du fait de sa composition, un classement dans le chapitre 19 est exclu. Le produit ne satisfait pas aux conditions de la note complémentaire 1 du chapitre 30, étant donné l’ab sence d’indications concernant les maladies contre lesquelles il doit être employé ou concernant la concentration en substances actives. Il convient par conséquent de ne pas le classer comme une prépa ration médicinale à base de plantes au sens du code 3004. (3) t est utilisé en tant que complé e pour maintenir l’organisme en le bien-être général, on considère rt par le libellé du code 2106, prépa aires non dénommées ni comprises également les notes explicatives du SH position 2106, deuxième paragraphe, ent applicable dans tout mission, résident, ŠEMETA ommission
30. Juli 2012
Product with the following composition (% by weight): — part-skimmed mozzarella cheese: 45; — coating: 55, consisting of: — flour (wheat and rice) 25-30; — water 20-25; — whole dried egg < 2; — medium fat hard cheese < 2; — salt < 2; — spices/flavourings < 2; — inulin < 2; — thickener (E464) < 2; — oat fibres < 2; — sunflower oil < 2; The product consists of a block or strips of cheese which are coated in several steps, before being packed and frozen. It contains herbs and spices and has not bee
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 predominated by the coating which represents more than 50 % by weight. Therefore classification under Chapter 04 is excluded as the product does not any longer retain the character of cheese. The product is therefore to be classified under CN code 2106 90 98 as a food preparation not elsewhere specified or included. Documented CN 2026 code: 21069098.
22. Mai 2012
Tablets in different colours and shapes of animals with an average weight of ca. 950 mg each, put up for retail sale, each tablet consisting of (% by weight): – sucrose 61, – starch 2,4. In addition, each tablet contains: – vitamin A (50 % as retinol acetate: 375 μg, and 50 % as beta- carotene: 2 252 μg), – vitamin B 1 1,05 mg, – vitamin B 1,2 mg, – 2 vitamin B 13,5 mg, – vitamin B 3 6 1,05 mg, – vitamin B 300 μg, – 9 vitamin B 4,5 μg, – vitamin C 60 mg, – 12 vitamin D 10 μg, – vitamin E 10 mg.
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 to Chapter 29, Additional Note 1 to Chapter 30 and the wording of CN codes 2106, 2106 90 and 2106 90 98. Due to its composition the product does not have the characteristics of a sugar confectionery of heading 1704 (see also the Harmonized System Explanatory Notes to Chapter 17, General, point (b)). Due to the presence of substances which are not covered by Note 1(a), (b), (c), (f) or (g) to Chapter 29, the product is to be excluded from that Chapter. The product does not meet the requirements of Additional Note 1 to Chapter 30 as no statements on the use for specific diseases, ailments or their symptoms are given, and therefore cannot be classified under heading 3004. Given its characteristics the product is to be classified as a food preparation of heading 2106. Documented CN 2026 code: 21069098.
12. Aug. 2011
Item 2: Syrupy flavoured liquid with the following composition (percentage by weight): water 51,27, cane sugar 28,40, raspberry juice 10,60, raspberry purée 8,20, flavouring 0,18, colouring 0,02, excipients. After dilution with water or alcohol, the preparation is ready to drink as a cocktail.
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. Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded. Because of its composition, the product containing higher quantities of fruit juice and fruit purée is more complex than the flavoured sugar syrups of CN code 2106 90 59. The product should therefore be classified as a preparation for the manufacture of beverages under CN code 2106 90 98. See also HS Explanatory Notes to heading 2106, point (12). Documented CN 2026 code: 21069098.
18. Mai 2011
Product consisting of (% by weight): – barley grass, powdered 28,8 – honey 27,5 – wheatgrass, powdered 21,5 – alfalfa, powdered 21,5 – stearic acid 0,4 – pepper 0,25 – chromium picolinate 0,01 (corresponds to 8,7 μg Cr per tablet) The product is presented for retail sale, in tablet form and used as a food supplement (one tablet, twice a day).
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. Since the product does not meet the requirements of Note 2(b)(2) to Chapter 19 because of its composition, classification under Chapter 19 is excluded. The product does not meet the requirements of Additional Note 1 to Chapter 30 as no statements on the use for specific diseases or the concentration of active substances are given. It should therefore not be considered as herbal medicinal preparation within the meaning of heading 3004. The product is therefore considered to be covered by the terms of heading 2106 as a food preparation not elsewhere specified or included and is used as dietary supplement indicated to maintain general health or well- being (see also HSEN to heading 2106, second paragraph, number (16)).’ Documented CN 2026 code: 21069098.
15. Jan. 2010
Flat sheets measuring 32 mm × 21 mm, with the following ingredients (% by weight): sodium alginate 24-32 maltodextrin 20-28 flavouring 5-15 water 5-15 carrageenan 5-15 microcrystalline cellulose 4-10 glycerine 4-10 lecithin, aspartame, sodium saccharin, acesulfame K, neohesperidine DC, colour E102 and colour E133. The product is marketed as ‘breath- freshening strips’ which are dissolved on the tongue.
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 cannot be classified in heading 3306 as a preparation for oral hygiene, because it does not contain any specific ingredients that contribute to keeping the mouth cavity clean. The product has to be classified as a food preparation for human consumption within the meaning of heading 2106 as it contains substances with nutritional value (Harmonised System Explanatory Notes to heading 2106, 1st paragraph, A, and 2nd paragraph, B, 9). Documented CN 2026 code: 21069098.
27. Juli 2007
Item 9: Preparation consisting of (% by weight) white sugar 90; wheat flour 10
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2106, 2106 90, 2106 90 98. This food preparation is fit for human consumption and has to be classified in subheading 2106 90 98. Documented CN 2026 code: 21069098.
9. Feb. 2006
Item 6: Preparation consisting of (% by weight) sucrose 95; cocoa butter 5. This preparation consists of white, sweet, sticky crystals with a slight cocoa taste
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2106, 2106 90 and 2106 90 98. This food preparation is fit for human consumption and is presented in a form of sticky crystals (HSEN to heading 2106, item (B)). Documented CN 2026 code: 21069098.
9. Feb. 2006
Item 5: Preparation consisting of (% by weight) sucrose 90; cocoa butter 10. This preparation is a light-coloured, yellow- tinged, very sweet, coarse powder with a cocoa butter taste
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2106, 2106 90 and 2106 90 98. This food preparation is fit for human consumption and is presented in a form of sticky powder (HSEN to heading 2106, item (B)) Documented CN 2026 code: 21069098.
9. Feb. 2006
Item 3: Viscous preparation, with a Brix value of 69 and with the following composition by weight: 32,2 % glucose syrup, 26,6 % condensed milk, 18 % sugar, 12,4 % water, 4,2 % cream, 3,2 % brown sugar, 1,1 % milk, 1,1 % butter, and small quantities of salt, thickening agents, preservatives, anti-foaming agents and flavourings. The product is used in the manufacture of ice-cream, provides a marbled/rippled appearance and imparts a caramel flavour. It is put up in packings of 20 kg.
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98. In view of the product's composition, in particular, the high sugar content and the low amount of milk ingredients, it cannot be regarded as a food preparation based on goods of headings 0401 to 0404. Consequently it cannot be classified under heading 1901 (see also the harmonised system explanatory note to Chapter 19, General, exclusion (d)). Since the product is not added to a food as it cooks or as it is served, it cannot be regarded as a sauce or mixed condiment of heading 2103. Nor is it, within the meaning of heading 2103, considered to be a preparation used to flavour certain dishes (see the harmonised system explanatory note to heading 2103, part (A)). Documented CN 2026 code: 21069098.
4. Apr. 2003
Item 2: Oily spreadable paste with the following composition (percentage by weight): 23,3 % water, 17,7 % tomato puree, 15,4 % cheese, 11,3 % salami, 9,6 % tomato powder, 6 % butter, 3,6 % yogurt, 2,8 % garlic preparation, 2,4 % sweet whey powder, 2,3 % cooking salt, 1,3 % capers, 1,2 % olive oil, and small quantities of emulsifying salts, sugar, pepper, oregano, parsley, flavouring, lecithin and potassium sorbate. The preparation is an intermediate product used in the food industry.
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98. The product cannot be regarded as a sauce or mixed condiment of heading 2103 because it is an intermediate product which is not added to a food as it cooks or as it is served. Nor is it, within the meaning of heading 2103, considered to be a preparation used to flavour certain dishes (see the Harmonised System Explanatory Note to heading 2103, Part (A)). Documented CN 2026 code: 21069098.
29. Juli 2002
Item 2: Preparation, in the form of a solution composed by weight of about 84 % water, 16 % sugar and 0,2 % citric acid. It has a limited shelf-life and is put up in bulk
Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98 Not being immediately consumable as a beverage, the product is not covered by heading 2202 Documented CN 2026 code: 21069098.
24. Aug. 1999
Item 5: Food-supplement, in capsules containing 70 % maltodextrin, 3 % magnesium stearate and 0,5 % ascorbic acid, with added lactic ferments (Bifidobacterium breve and B. longum, Lactobacillus acidophilus and L. rhamnosus, approximately 1 billion per gram)
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98 Documented CN 2026 code: 21069098.
17. Juni 1998
Item 6: Food-preparation, in the form of a powder, consisting by weight of: 46- 56 % powdered cheddar cheese, 16-21 % powdered whey, 16-21 % powdered buttermilk, 6-9 % salt and 2-5 % disodium phosphate
Classification is determined by General Rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 2106, 2106 90, 2106 90 98. Documented CN 2026 code: 21069098.
27. Juni 1997