Commission Regulation (EC) No 242/2006 of 10 February 2006 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Regulation (EC) No 242/2006
• Articles: 4

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.

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 pursuant to 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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification

(CN code)

Reasons

(1)

(2)

(3)

Food preparation consisting of cocoa powder and sugar (% by weight):

Sugar

99,5 to 99,7

Cocoa powder calculated on a totally defatted basis

0,2 to 0,4

The product is in the form of brownish crystals. It is used and sold as sugar.

1806 10 90

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, by Note 2 to Chapter 18 and by the wording of CN codes 1806 , 1806 10 and 1806 10 90 .

The product cannot be classified in Chapter 17 because the content of cocoa powder can be detected by chemical analysis.

The product is a food preparation containing cocoa (Note 2 to Chapter 18).