851175 85 Ruling Active

The tariff classification of chocolate crumb from Finland.

Issued April 13, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.8010

Headings: 1806

Product description

The subject merchandise is described as a chocolate crumb, containing the following ingredients by weight: 54.3 percent sugar, 6.8 percent cocoa liquor, 10.2 percent milk fat, 27.2 percent non-fat milk solids, and 1.5 percent moisture. The product will be imported in 25 kilogram bags, and will be mixed with other ingredients to make a milk chocolate.

CBP rationale

The applicable subheading for the chocolate crumb will be 1806.20.8010, 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.

Full text

NY 851175 APR 13 1990 CLA-2-18:S:N:N1:232-851175 CATEGORY: Classification TARIFF NO.: 1806.20.8010 Mr. Thomas Czubak Warner-Lambert Company 201 Tabor Road Morris Plains, New Jersey 07950 RE: The tariff classification of chocolate crumb from Finland. Dear Mr. Czubak: In your letter dated March 30, 1990 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 and information were intially submitted in your letter dated March 15, 1990. The subject merchandise is described as a chocolate crumb, containing the following ingredients by weight: 54.3 percent sugar, 6.8 percent cocoa liquor, 10.2 percent milk fat, 27.2 percent non-fat milk solids, and 1.5 percent moisture. The product will be imported in 25 kilogram bags, and will be mixed with other ingredients to make a milk chocolate. The applicable subheading for the chocolate crumb will be 1806.20.8010, 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. The rate of duty will be 10 percent ad valorem. Articles classifiable under subheading 1806.20.8010, HTS, are subject to the absolute quota restrictions provided for in item 9904.10.63. There is no quota allotment for Finland. 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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