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The tariff classification of candy advent calendars fromWest Germany.
Issued March 26, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 850456 (March 26, 1990)
Tariff classification
HTS codes: 1806.90.0075
Headings: 1806
Product description
The subject merchandise is described as a cardboard box with a Christmas/Santa Claus motif, containing 24 numbered "windows". Behind each window is a solid milk chocolate novelty weighing approximately two grams. The ingredients of the chocolate include: 45.20 percent sugar, 21.95 percent milk powder, 15.50 percent cocoa mass, 14.80 percent cocoa butter, and various flavors.
Full text
NY 850456 MAR 26 1990 CLA-2-18:S:N:N1:232-850456 CATEGORY: Classification TARIFF NO.: 1806.90.0075 Ms. Chris Hayes Meyer Customs Brokers Inc. P. O. Box 11809 St. Paul, Minnesota 55111 RE: The tariff classification of candy advent calendars from West Germany. Dear Ms. Hayes: In your letter dated March 7, 1990, on behalf of Choklet Schokoladen Export, you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. A sample was submitted with your original request dated April 12, 1989. The subject merchandise is described as a cardboard box with a Christmas/Santa Claus motif, containing 24 numbered "windows". Behind each window is a solid milk chocolate novelty weighing approximately two grams. The ingredients of the chocolate include: 45.20 percent sugar, 21.95 percent milk powder, 15.50 percent cocoa mass, 14.80 percent cocoa butter, and various flavors. The applicable subheading for the candy advent calendar will be 1806.90.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: other... other... other... other: put up for retail sale: chocolate confectionery. The rate of duty will be 7 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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