Vitamin gummies (Tariff notice 6)
Check the tariff classification for vitamin gummies.
New regulation
A new regulation was published on 9 June 2023 and entered into force 20 days after this date.
L 149/46
Reg 2023/1131
This is considered a change in Northern Ireland practice.
Classification (CN-code)
2106 90 98
Description of goods
Vitamin gummies in the form of orange bears, with an average weight of ca. 3g 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) 375μg
- vitamin B3 5mg
- vitamin B6 1mg
- vitamin B7 5μg
- vitamin C 20mg
- vitamin D 5μg
- vitamin E 10mg
- selenium 10μg
Furthermore, the following substances are present: Beta-carotene, lutein, lycopene, pectin, sodium citrate, citric acid, vegetable oil and natural orange flavour.
The product is put up for retail sale to maintain general health or well-being. The concentration of vitamins, minerals, and the recommended daily dose (one gummy bear per day) are indicated on the label.
Reason
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.
Contact details
Tariff Classification
Customs and Policy Strategy
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Email: [email protected]
This Tariff Notice is published for information purposes only.