
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 code 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 twentieth day following that of 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, 6 August 2012.
For the Commission, On behalf of the President,
Antonio TAJANI
Vice-President
ANNEX

Description of the goods Classification(CN code) Reasons
(1) (2) (3)
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. rhamnosus3,36— L. acidophilus3,36— L. plantarum0,84— B. lactis0,84— Maltodextrine50,6— Micro-crystalline cellulose10— Corn starch30— Magnesium stearate1According to the label the product is presented as a food supplement for human consumption. 2106 90 98 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).