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The tariff classification of chocolate cups and decorations from Holland.
Issued February 6, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 806260 (February 6, 1995)
Tariff classification
HTS codes: 1806.90.9000
Headings: 1806
Product description
described as bittersweet chocolate cups in assorted shapes, such as shells, boats, and turbans, and decorations in assorted shapes. The cups will be filled with creams, fruits, etc., and the decorations will be used on cakes, dessert cups and other dessert items. It is assumed that the decorations will be used in their imported condition without any further processing. Both the cups and decorations are stated to contain 49.50 percent sugar, 40.50 percent cocoa liquor (non-defatted cocoa paste), 9.50 percent cocoa butter, 0.48 percent lecithin and 0.02 percent vanilla. Both products will be sold to caterers, bakeries and restaurants.
CBP rationale
The applicable subheading for the decorations will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other.
Full text
NY 806260 February 6, 1995 CLA-2-18:S:N:N7:232 806260 CATEGORY: Classification TARIFF NO.: 1806.90.9000 Ms. Mona M. Lind Ambrosia Chocolate 12500 West Carmen Avenue Milwaukee, WI 53225-6199 RE: The tariff classification of chocolate cups and decorations from Holland. Dear Ms. Lind: In your letter dated January 17, 1995 you requested a tariff classification ruling. The subject merchandise is described as bittersweet chocolate cups in assorted shapes, such as shells, boats, and turbans, and decorations in assorted shapes. The cups will be filled with creams, fruits, etc., and the decorations will be used on cakes, dessert cups and other dessert items. It is assumed that the decorations will be used in their imported condition without any further processing. Both the cups and decorations are stated to contain 49.50 percent sugar, 40.50 percent cocoa liquor (non-defatted cocoa paste), 9.50 percent cocoa butter, 0.48 percent lecithin and 0.02 percent vanilla. Both products will be sold to caterers, bakeries and restaurants. The applicable subheading for the decorations will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other...other...other...other. The duty rate will be 6.8 percent ad valorem. The question of classification for the bittersweet chocolate cups is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, Franklin Court, 1099 14th Street N.W., Suite 4000, Washington D.C. 20029. A ruling will be issued to you from that office. 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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