814691 81 Ruling Active

The tariff classification of Liqueur Chocolates from England.

Issued September 21, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9000

Headings: 1806

Product description

You submitted a sample of the chocolates with your request. They are retail packaged in a 200g (7 oz) box containing individually foil wrapped chocolates. Each chocolate has a center of one of several liqueurs or liquors: Drambuie, Tia Maria, Cointreau, Irish Cream, the Famous Grouse (Scotch), or Harvey's Bristol Cream. The package indicates that the chocolate portion of these candies consists of: sugar, cocoa mass, cocoa butter, dextrose, lecithin and vanillin.

CBP rationale

The applicable subheading for the liqueur chocolates 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 814691 September 21, 1995 CLA-2-18:R:N:N2:232 814691 CATEGORY: Classification TARIFF NO.: 1806.90.9000 Mr. Norman Elisberg American Shipping Company, Inc. 600 Sylvan Avenue PO Box 1486 Englewood Cliffs, NJ 07632 RE: The tariff classification of Liqueur Chocolates from England. Dear Mr. Elisberg: In your letter dated September 12, 1995, on behalf of Source Atlantique, you requested a tariff classification ruling. You submitted a sample of the chocolates with your request. They are retail packaged in a 200g (7 oz) box containing individually foil wrapped chocolates. Each chocolate has a center of one of several liqueurs or liquors: Drambuie, Tia Maria, Cointreau, Irish Cream, the Famous Grouse (Scotch), or Harvey's Bristol Cream. The package indicates that the chocolate portion of these candies consists of: sugar, cocoa mass, cocoa butter, dextrose, lecithin and vanillin. The applicable subheading for the liqueur chocolates 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 rate of duty will be 6.8 percent ad valorem. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 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, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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