Commission Regulation (EC) No 1049/2006
Of 10 July 2006 — CELEX 32006R1049
Description of the goods
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.
Reasons
Classification is determined by General Rule 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 1704, 1704 90 and 1704 90 99. Although the product is manufactured using a baked wafer in the shape of a ball, the product has the character of a sugar confectionery of heading 1704, and the stability of the product 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 classified in heading 1905.
Description of the goods
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. 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.
Reasons
Classification is determined by General Rule 1, 3(b) and 6 for the interpretation of 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. 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 Nomenclature to subheadings 1806 90 11 and 1806 90 19). The stability of the product 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 classified in heading 1905.