Commission Regulation (EC) No 242/2006 of  10 February 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-02-10
Institutions: European Commission
Subjects: Combined Nomenclature, sugar product

11.2.2006

EN

Official Journal of the European Union

L 40/7

COMMISSION REGULATION (EC) No 242/2006

of 10 February 2006

concerning the classification of certain goods in the Combined Nomenclature

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

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:

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 code indicated in column 2, by
virtue of the reasons set out in column 3.

(1)

(2)

(3)

(4)

of Member States in respect of the classification of goods
in the Combined Nomenclature but which is not
in
accordance with this Regulation can,
for a period of
three months, continue to be invoked by the holder,
pursuant to 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 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

is appropriate to provide that binding tariff

It
infor-
mation which has been issued by the customs authorities

This Regulation shall enter into force on the 20th day following
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, 10 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).

L 40/8

EN

Official Journal of the European Union

11.2.2006

ANNEX

Classification
(CN code)

(2)

1806 10 90

Description of the goods

(1)

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

Sugar

Cocoa powder calculated
on a totally defatted basis

99,5 to 99,7

0,2 to 0,4

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

Reasons

(3)

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
(Note 2 to Chapter 18).

is a food preparation containing cocoa