Annex
United Kingdom
| Description of the goods | Classification(CN code) | Reasons | ||||
|---|---|---|---|---|---|---|
| (1) | (2) | (3) | ||||
| Food preparation consisting of cocoa powder and sugar (% by weight):
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). |