2.2.6 [W3C-HTML52] Section 4.2.4.2. Processing the type attribute

C0010: When necessary the image sniffing rules are used to determine the official type

The specification states:

 4.2.4.2. Processing the type attribute
     ...
     ... Otherwise, if the resource is expected to be an image, user agents may apply the 
     image sniffing rules, with the official type being the type determined from the 
     resource's Content-Type metadata, and use the resulting ... type of the resource as 
     if it was the actual type. ...

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When necessary the image sniffing rules are used to determine the official type.