{
  "url": "https://openlegislation.uk/eu-regulation-2006-227/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-227/annex.json",
  "legislation": "eur/2006/227",
  "legislation_title": "Commission Regulation (EC) No 227/2006 of 9 February 2006 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-227",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nProduct consisting of (% by weight)\nSucrose\n99,05\nCitric acid\n0,95\n1701 99 90\nClassification 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.\nThe product cannot be considered as raw sugar within the meaning of Additional Note 1 to Chapter 17 of the CN.\nThe product has to be classified as other sugar in CN subheading 1701 99 90.\n2.\nProduct consisting of (% by weight)\nSucrose\n99,5\nCitric acid\n0,5\n1701 99 90\nClassification 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.\nThe product cannot be considered as white sugar within the meaning of Additional Note 3 to Chapter 17 of the CN.\nThe product has to be classified as other sugar in CN subheading 1701 99 90.\n3.\nProduct consisting of (% by weight)\nSucrose\n99,5\nCitric acid\n0,4\nAscorbic acid\n0,1\n1701 99 90\nClassification 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.\nThe product cannot be considered as white sugar within the meaning of Additional Note 3 to Chapter 17 of the CN.\nThe product has to be classified as other sugar in CN subheading 1701 99 90.\n4.\nProduct consisting of (% by weight)\nSucrose\n99,7\nCitric acid\n0,2\nAscorbic acid\n0,1\n1701 99 90\nClassification 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.\nThe product cannot be considered as white sugar within the meaning of Additional Note 3 to Chapter 17 of the CN.\nThe product has to be classified as other sugar in CN subheading 1701 99 90.\n5.\nPreparation consisting of (% by weight)\nSucrose\n90\nCocoa butter\n10\nThis preparation is a light-coloured, yellow-tinged, very sweet, coarse powder with a cocoa butter taste.\n2106 90 98\nClassification 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.\nThis food preparation is fit for human consumption and is presented in a form of sticky powder (HSEN to heading 2106, item (B))\n6.\nPreparation consisting of (% by weight)\nSucrose\n95\nCocoa butter\n5\nThis preparation consists of white, sweet, sticky crystals with a slight cocoa taste.\n2106 90 98\nClassification 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.\nThis food preparation is fit for human consumption and is presented in a form of sticky crystals (HSEN to heading 2106, item (B)).\n7.\nProduct consisting of (% by weight)\nSucrose\n97,5\nCocoa butter\n2,5\nThis product consists of white, sweet, crystalline powder, resembling a commercial white sugar.\n1701 99 90\nClassification 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.\nThe product cannot be considered as raw sugar within the meaning of Additional Note 1 to Chapter 17 of the CN.\nThe 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.\n8.\nProduct consisting of (% by weight)\nSucrose\n97,7\nSodium chloride\n2,3\nThe product is presented in a form of white, crystalline, sweet and slightly salty-tasting powder.\nIt consists mainly of sucrose crystals with very sporadic discernible cube-shaped sodium chloride crystals.\n1701 99 90\nClassification 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.\nThe 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.\nThe product has to be classified as other sugar in CN subheading 1701 99 90. The presence of a small 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.\n9.\nPreparation consisting of (% by weight)\nWhite sugar\n90\nWheat flour\n10\n2106 90 98\nClassification 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.\nThis food preparation is fit for human consumption and has to be classified in subheading 2106 90 98.\n10.\nProduct consisting of (% by weight)\nSucrose\n95\nLactose\n5\n1701 99 90\nClassification 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.\nThe 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.\n11.\nProduct consisting of (% by weight)\nWhite sugar\n97\nLiquorice extract\n3\nThe product has the form of granular sugar and is put up for retail sale.\n1701 91 00\nClassification 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.\nThe product has to be classified as a flavoured sugar in CN subheading 1701 91 00 (HSEN to Chapter 17, General, first paragraph, second sentence, and to heading 1701, fifth paragraph).\nThe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/227/annex",
    "retrieved_at": "2026-11-01T14:53:55.541745+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}