Commission Regulation (EC) No 1049/2006 of  10 July 2006  concerning the classification of certain goods in the Combined Nomenclature
Date: 2006-07-10
Institutions: European Commission
Subjects: Combined Nomenclature, confectionery

11.7.2006

EN

Official Journal of the European Union

L 188/5

COMMISSION REGULATION (EC) No 1049/2006

of 10 July 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:

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.

(1)

(2)

(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 code indicated in column 2 of that table.

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

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.

This Regulation shall enter into force on the twentieth 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 July 2006.

For the Commission

László KOVÁCS
Member of the Commission

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

last amended by
Commission Regulation (EC) No 949/2006 (OJ L 174, 28.6.2006,
p. 3).

(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 188/6

EN

Official Journal of the European Union

11.7.2006

Description of the goods

(1)

1. Product made up of two hollow hemispherical
wafers joined together, filled with a milky cream
that does not contain cocoa, and embedding an
almond. The product has a white coating on the
outside which consists of a preparation based on
sugar, vegetable fat, skimmed milk and coconut
milk, and is covered with grated coconut.

The product has the shape of a ball with a
diameter of approximately 2,5 cm. The baked
wafer, which is not visible from the outside, is
approximately 2 mm thick.

ANNEX

Classification
(CN-code)

(2)

Reasons

(3)

1704 90 99 Classification is determined by General Rule 1, 3(b)
and 6 for
the Combined
Nomenclature, and the wording of CN codes
1704, 1704 90 and 1704 90 99.

the interpretation of

Although the product
is manufactured using a
baked wafer in the shape of a ball, the product
the character of a sugar confectionery of
has
the product
heading 1704, and the stability of
does not depend entirely on the wafer.

Wafers can only be classified in heading 1905 if
they have the character of baker's wares. Heading
1905 does not contain an upper limit for the filling
content of pastries. However, the wafer does not
give the product its essential character as it only
serves to shape and separate the filling from the
coating. Consequently, the product cannot be clas-
sified in heading 1905.

2. Product made up of two hollow hemispherical
wafers joined together,
filled with a creamy
nougat and nut centre containing cocoa, and a
hazelnut. It is completely coated on the outside
with chocolate and chopped hazelnuts.

1806 90 19 Classification is determined by General Rule 1, 3(b)
and 6 for
the Combined
Nomenclature, Note 1(a) to Chapter 17, Note 2
to Chapter 18 and the wording of CN codes
1806, 1806 90 and 1806 90 19.

the interpretation of

The product has the shape of a ball with a
diameter of approximately 3 cm. The baked
wafer, which is not visible from outside,
is
approximately 2 mm thick.

Although the product
is manufactured using a
baked wafer in the shape of a ball, the product
has the character of a filled chocolate of heading
1806 (Explanatory Notes to the Combined Nomen-
and
1806 90 11
clature
1806 90 19). The stability of
the product does
not depend entirely on the wafer.

subheadings

to

Wafers can only be classified in heading 1905 if
they have the character of baker's wares. Heading
1905 does not contain an upper limit for the filling
content of pastries. However, the wafer does not
give the product its essential character as it only
serves to shape and separate the filling from the
coating. Consequently, the product cannot be clas-
sified in heading 1905.