
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 
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
ANNEX

Description of the goods Classification(CN-code) Reasons
(1) (2) (3)

1. 
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.
 1704 90 99 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.

2. 
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.
 1806 90 19 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.