
Article 1 
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN codes indicated in column 2 of that table.
Article 2 
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 20 April 2007.
For the Commission
László KOVÁCS
Member of the Commission
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
Preparation in the form of gelatine capsules. Each capsule contains:
 Coenzyme Q10: 30 mg
 Soya oil: 178 mg
 Soya lecithin: 6,3 mg
 Coconut oil: 15,1 mg
 Beeswax: 15,1 mg
 Palm oil: 45,5 mgThe oils and wax present in the preparation are used as carrier and filler.The product is put up for retail sale.According to its specifications, Coenzyme Q10 shows antioxidant properties and is used as an auxiliary in circulatory system disorders. 2106 90 92 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 92The product is excluded from heading 1517 because the oils and wax contained in the product have the function of carriers and fillers only. The tariff classification of the product is determined by the Coenzyme Q10; its concentration in the preparation is much higher than its natural concentration in vegetable oilsThe product cannot be classified in Chapter 30 because the recommended dose of Coenzyme Q10 is insufficient for a therapeutic or prophylactic useThe product is to be classified as a food preparation of heading 2106