# Commission Regulation (EC) No 242/2006 of 10 February 2006 concerning the classification of certain goods in the Combined Nomenclature, Annex

Extent: E+W+S+N.I.

Description of the goods
Classification(CN code)
Reasons
(1)
(2)
(3)
Food preparation consisting of cocoa powder and sugar (% by weight):
Sugar
99,5 to 99,7
Cocoa powder calculated on a totally defatted basis
0,2 to 0,4
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).

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Source: https://www.legislation.gov.uk/eur/2006/242/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2006-242/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.