808337 80 Ruling Active

The tariff classification of after dinner mint chocolates from New Zealand.

Issued March 24, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.32.9000

Headings: 1806

Product description

Samples were included with your request, The subject merchandise consists of thin rectangular chocolates approximately 2 inches wide by 2 inches high with assorted motifs on the top of each piece. The chocolates are stated to contain sugar, cocoa powder, vegetable oil, butter oil, whole milk powder, lecithin, emulsifiers, flavors and salt. Each chocolate is wrapped in cellophane.

CBP rationale

The applicable subheading for the after dinner mint chocolates will be 1806.32.9000, 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 808337 March 24, 1995 CLA-2-18:S:N:N7:232 808337 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Mr. Michael D. Rowe Tradenz New Zealand Embassy 37 Observatory Circle NW P.O. Box 11737 Washington, DC 20008 RE: The tariff classification of after dinner mint chocolates from New Zealand. Dear Mr. Rowe: In your letter dated March 16, 1995, on behalf of Integra New Zealand, you requested a tariff classification ruling. Samples were included with your request, The subject merchandise consists of thin rectangular chocolates approximately 2 inches wide by 2 inches high with assorted motifs on the top of each piece. The chocolates are stated to contain sugar, cocoa powder, vegetable oil, butter oil, whole milk powder, lecithin, emulsifiers, flavors and salt. Each chocolate is wrapped in cellophane. The applicable subheading for the after dinner mint chocolates will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...not filled...other...other. The rate of duty will be 6.8 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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