Commission Implementing Regulation (EU) 2017/268Show full title

ANNEX

Description of goods	Classification (CN Code)	Reasons
(1)	(2)	(3)
A product consisting of white tablets composed of the following: steviol glycosides, sodium carbonate, sodium citrate, leucine. 200 tablets (each of 56 mg) put up for retail sale in a pocket dispenser. The product has a caloric value of 0,06 kcal per tablet.	2106 90 92	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 92. In accordance with Note 1(b) to Chapter 38, the product cannot be regarded as a chemical product of Chapter 38 as it contains substances with nutritive value, of a kind used in the preparation of foodstuffs. There is no threshold for the amount of the nutritive value. Steviol glycosides and leucine are regarded as substances with nutritive value (see also the Harmonized System Explanatory Notes (HSEN) to Chapter 38, General, antepenultimate and penultimate paragraph). Preparations (such as tablets) consisting of a sweetener and a foodstuff used for sweetening purposes should be classified under heading 2106 (see also the HSEN to heading 2106, number 10). The product is therefore to be classified under heading 2106 as other food preparation of CN code 2106 90 92.