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806348 80 Ruling Active

The tariff classification of dark chocolate blocks from Canada.

Issued February 2, 1995 by U.S. Customs and Border Protection.

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80 806348 (February 2, 1995)

Tariff classification

HTS codes: 1806.20.2010

Headings: 1806

Product description

The tariff classification of dark chocolate blocks from Canada.

Full text

NY 806348 February 2, 1995 CLA-2-18:S:N:N7:232 806348 CATEGORY: Classification TARIFF NO.: 1806.20.2010 Mr. Robert V. Tinkham Chicago Sweeteners, Inc. 1700 Higgins Road - Suite 610 Des Plaines, IL 60018 RE: The tariff classification of dark chocolate blocks from Canada. Dear Mr. Tinkham: In your letter dated January 19, 1995 you requested a tariff classification ruling. Your query concerns the classification of dark chocolate blocks, weighing anywhere from 50 to 100 pounds, and consisting of 40 to 45 percent chocolate liquor (with or without added cocoa butter) and 55 to 60 percent granulated sugar. The ingredients are imported into Canada from various countries throughout the world and are manufactured into the chocolate blocks in Canada. The blocks will be imported into the United States and sold to industrial users in the chocolate and confectionery industries. The applicable tariff provision for the chocolate blocks will be 1806.20.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: In blocks or slabs weighing 4.5 kg or more each...not containing butterfat or other milk solids. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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