Commission Regulation (EC) No 227/2006 of  9 February 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-02-09
Institutions: European Commission
Subjects: Combined Nomenclature, confectionery product, sugar product

10.2.2006

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COMMISSION REGULATION (EC) No 227/2006

of 9 February 2006

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EEC) No 2658/87 of
23 July 1987 on the tariff and statistical nomenclature and
on the Common Customs Tariff (1), and in particular Article
9(1)(a) thereof,

Whereas:

(1)

(2)

(3)

In order to ensure uniform application of the Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classi-
fication of the goods referred to in the Annex to this
Regulation.

Regulation (EEC) No 2658/87 has laid down the general
rules for the interpretation of the Combined Nomen-
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
specific Community provisions, with a view to the appli-
cation of tariff and other measures relating to trade in
goods.

Pursuant to those general rules, the goods described in
column 1 of the table set out in the Annex should be
classified under the CN codes indicated in column 2, by
virtue of the reasons set out in column 3.

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities
of Member States in respect of the classification of goods
in
in the Combined Nomenclature but which is not
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
under Article 12(6) of Council Regulation (EEC) No
2913/92 of 12 October 1992 establishing
the
Community Customs Code (2).

(5)

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

HAS ADOPTED THIS REGULATION:

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.

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
the European
that of
Union.

its publication in the Official

Journal of

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 9 February 2006.

For the Commission

László KOVÁCS
Member of the Commission

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 2175/2005 (OJ L 347, 30.12.2005, p. 9).

(2) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 648/2005 of the European Parliament and of the
Council (OJ L 117, 4.5.2005, p. 13).

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Description of the goods

(1)

ANNEX

Classification
(CN code)

(2)

Reasons

(3)

1. Product consisting of (% by weight)

1701 99 90

Sucrose
Citric acid

99,05
0,95

2. Product consisting of (% by weight)

1701 99 90

Sucrose
Citric acid

99,5
0,5

3. Product consisting of (% by weight)

1701 99 90

Sucrose
Citric acid
Ascorbic acid

99,5
0,4
0,1

4. Product consisting of (% by weight)

1701 99 90

Sucrose
Citric acid
Ascorbic acid

99,7
0,2
0,1

5. Preparation consisting of

(% by weight)

2106 90 98

Sucrose
Cocoa butter

90
10

This preparation is a light-coloured,
yellow-tinged, very sweet, coarse
powder with a cocoa butter taste.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 99, 1701 99 90.

The product cannot be considered as raw sugar within
the meaning of Additional Note 1 to Chapter 17 of the
CN.

The product has to be classified as other sugar in CN
subheading 1701 99 90.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 99, 1701 99 90.

The product cannot be considered as white sugar within
the meaning of Additional Note 3 to Chapter 17 of the
CN.

The product has to be classified as other sugar in CN
subheading 1701 99 90.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 99, 1701 99 90.

The product cannot be considered as white sugar within
the meaning of Additional Note 3 to Chapter 17 of the
CN.

The product has to be classified as other sugar in CN
subheading 1701 99 90.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 99, 1701 99 90.

The product cannot be considered as white sugar within
the meaning of Additional Note 3 to Chapter 17 of the
CN.

The product has to be classified as other sugar in CN
subheading 1701 99 90.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 2106,
2106 90 and 2106 90 98.

This food preparation is fit for human consumption and
is presented in a form of sticky powder (HSEN to
heading 2106, item (B))

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(1)

6. Preparation consisting of

(% by weight)

(2)

2106 90 98

Sucrose
Cocoa butter

95
5

This preparation consists of white,
sweet, sticky crystals with a slight
cocoa taste.

7. Product consisting of (% by weight)

1701 99 90

Sucrose
Cocoa butter

97,5
2,5

This product consists of white, sweet,
crystalline powder, resembling a
commercial white sugar.

8. Product consisting of (% by weight)

1701 99 90

Sucrose
Sodium chloride

97,7
2,3

The product is presented in a form of
white, crystalline, sweet and slightly
salty-tasting powder.

It consists mainly of sucrose crystals
with very sporadic discernible cube-
shaped sodium chloride crystals.

9. Preparation consisting of

(% by weight)

2106 90 98

White sugar
Wheat flour

90
10

10. Product consisting of (% by weight)

1701 99 90

Sucrose
Lactose

95
5

(3)

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 2106,
2106 90 and 2106 90 98.

This food preparation is fit for human consumption and
is presented in a form of sticky crystals (HSEN to
heading 2106, item (B)).

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 99, 1701 99 90.

The product cannot be considered as raw sugar within
the meaning of Additional Note 1 to Chapter 17 of the
CN.

The product has to be classified as other sugar in CN
subheading 1701 99 90 as the quantity of cocoa butter
is not sufficient to alter its sugar characteristics.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 99, 1701 99 90.

The product consists of a mixture of sucrose in crystal
form and sodium chloride. It cannot be considered as
raw sugar within the meaning of Additional Note 1 to
Chapter 17 of the CN.

The product has to be classified as other sugar in CN
small
subheading 1701 99 90. The presence of
quantity of sodium chloride (2,3 % by weight) does
not change the characteristics of
the product as a
sugar of Chapter 17 of the CN.

a

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 2106,
2106 90, 2106 90 98.

This food preparation is fit for human consumption and
has to be classified in subheading 2106 90 98.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 99, 1701 99 90.

The product has to be classified as other sugar in CN
subheading 1701 99 90 as the content of lactose does
not alter the characteristics of the product as a sugar of
Chapter 17 of the CN.

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(1)

(2)

(3)

11. Product consisting of (% by weight)

1701 91 00

White sugar
Liquorice extract

97
3

The product has the form of granular
sugar and is put up for retail sale.

Classification is determined by the provisions of General
Rules 1 and 6 for the interpretation of the Combined
Nomenclature, and by the wording of CN codes 1701,
1701 91, 1701 91 00.

The product has to be classified as a flavoured sugar in
CN subheading 1701 91 00 (HSEN to Chapter 17,
General,
and to
heading 1701, fifth paragraph).

second sentence,

first paragraph,

The presence of a small quantity of liquorice extract does
not change the characteristics of the product as a sugar
of Chapter 17 of the CN.