802749 80 Ruling Active

The tariff classification of CP68E Gianduja Dark chocolate from Switzerland.

Issued October 14, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.32.4098

Headings: 1806

Product description

A sample was included with your request. The subject merchandise is stated to contain 46 percent sugar, 20 percent hazelnuts, 15 percent cocoa mass, 10 percent vegetable fat, 5 percent cocoa butter and 2 percent whey powder. The product will be imported in 2 kilogram blocks and used to produce and fill pralines, cakes etc.

CBP rationale

The applicable subheading for the CP68E Gianduja Dark will be 1806.32.4098, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars.

Full text

NY 802749 October 14, 1994 CA-2-18:S:N:N7:232 802749 CATEGORY: Classification TARIFF NO.: 1806.32.4098 Mr. Beat Herrmann Max Felchin Inc. Bahnhofstrasse 63 CH 6430 Schwyz/Switzerland RE: The tariff classification of CP68E Gianduja Dark chocolate from Switzerland. Dear Mr. Herrmann: In your letter dated September 28, 1994 you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is stated to contain 46 percent sugar, 20 percent hazelnuts, 15 percent cocoa mass, 10 percent vegetable fat, 5 percent cocoa butter and 2 percent whey powder. The product will be imported in 2 kilogram blocks and used to produce and fill pralines, cakes etc. The applicable subheading for the CP68E Gianduja Dark will be 1806.32.4098, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...other...other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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