Customs expertise: Customs classification of food supplements

How to classify food supplements?

First, it is necessary to identify theCustoms headingsmay concern our article.

In this case, the positions of the Harmonized System (SH4) Possible options include:

• 1517  » Margarine; food mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils [...] «
• 2106 « Food preparations not elsewhere specified or included »

• 3004  » Medicinal products ... consisting of mixed or unmixed products, prepared for therapeutic or prophylactic uses, presented as doses [...] «

RECALL
The tariff classification of the goods is carried out in application of different provisions contained in the Common Customs Tariff: general interpretative rules, terms of headings and subheadings, notes to sections and chapters.

A classification of these capsules under heading 3004 of the Combined Nomenclature (NC)does not seem feasibleto the extent that the products do not pursue objectives « or prophylactic agents« .

The right reflex: consult the Explanatory notes !

This deduction will be confirmed by Explanatory Note 1(a) to Chapter 30, which clearly excludes food supplements from the heading 3004.

In addition, the additional note to Chapter 30 indicates that heading 3004 includes preparations put up for retail sale of whichThe label, packaging and/or directions for use shall contain the following 4 indications: :

1. Diseases, conditions or their symptoms, against which they must be used;
2. The concentration of the active substance or the active substances contained therein;
3. Dosage;
4. Method of administration

However, these points are well reflected in the instructions for use of the product, with the exception of the first: only the concepts of « body care » and « welfare » are mentioned in the package leaflet of our example.

The goods defined under heading 1517 Combined Nomenclature refers to fats intended for all types of use.

It should be recalled that the decisive criterion for Tariff classification of goods should generally be sought in their objective characteristics and properties, as defined by the wording of the CN heading and notes to sections or chapters.

It should also be noted that the destination of the product may constitute an objective criterion for classification provided that it is inherent in the product, the inherence must be able to assess in function objective characteristics and properties of this one.

In this case, capsules are food preparations based mainly on animal oils having the function of food supplements.

In this regard, it should be stressed that the envelope allowing to contain the oils is not a «packaging» for the purposes of the general interpretative rule 5. Indeed, this method of presentation of oils determines the dosage of food preparations, their mode of absorption and the place of body where they are supposed to take action. Therefore, the envelope is a which determines the destination and character of the products, together with their content.

And as general rule 3 (a) tells us that « the most specific position has priority over the more general headings« , we can therefore conclude that our food supplement is rather a matter of heading 2106: the latter being, in this particular case, more specific than heading 1517.

Deduct is not « classification »...

Our most likely hypothesis, however, deserves to be definitively confirmed by a thorough regulatory approach.

Two additional informations support our ranking :

• The second subparagraph, point 16 of heading 2106states that » preparations often referred to as food supplements [...], supplemented with vitamins [...] » are » often presented in packagings indicating that they are intended to keep the organism healthy [...] « .
• Additional note 5 to Chapter 21 indicates that «otherFood preparations in the form of doses, such as on capsules [...] and intended for use as food supplements fall within heading 21.06, unless they are elsewhere specified or included« .

CQFD!

Technical specifications of the product :

• The dietary supplement studied is put up for retail sale in the form of capsules.
• Each capsule contains the following ingredients:
  • 500 mg of frozen concentrated fish oil
  • 20 mg vitamin E concentrate
• The envelope of each of these capsules consists of gelatin, glycerol and purified water.
• According to the label, the product is presented as a food supplement for human consumption that helps to care for its body and provide well-being.