817338 81 Ruling Active

The tariff classification of Lacchoc-M chocolate from Belgium.

Issued December 15, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.9900

Headings: 1806

Product description

The subject merchandise is stated to contain 52.8 percent lactitol, 24.5 percent cocoa butter, 12.8 percent cocoa liquor, 8.8 percent whey protein and less than 1 percent each of butteroil, acesulfaam-K, aspartaam and natural vanilla. The chocolate will be imported in five kilogram blocks and will be used for moulding and coating work.

CBP rationale

The applicable subheading for the Lacchoc-M Chocolate will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs 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.

Full text

NY 817338 December 15, 1995 CLA-2-18:RR:NC:FC:232 817338 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Richard Callebaut 125 Larkspur Street Suite 214 San Rafael, CA 94901 RE: The tariff classification of Lacchoc-M chocolate from Belgium. Dear Mr. Callebaut: In your letter dated November 20, 1995 you requested a tariff classification ruling. The subject merchandise is stated to contain 52.8 percent lactitol, 24.5 percent cocoa butter, 12.8 percent cocoa liquor, 8.8 percent whey protein and less than 1 percent each of butteroil, acesulfaam-K, aspartaam and natural vanilla. The chocolate will be imported in five kilogram blocks and will be used for moulding and coating work. The applicable subheading for the Lacchoc-M Chocolate will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs 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...other...other...other...other...other. The rate of duty will be 9.8 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 the 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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