856646 85 Ruling Active

The tariff classification of three types of chocolate fromGermany.

Issued October 5, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.4020

Headings: 1806

Product description

The tariff classification of three types of chocolate fromGermany.

CBP rationale

The applicable subheading for the semi-sweet and bitter- sweet chocolate will be 1806.20.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.

Full text

NY 856646 OCT 05 1990 CLA-2-18:S:N:N1:232-856646 CATEGORY: Classification TARIFF NO.: 1806.20.4020 Mr. Claude Petit CP Imports, Inc. 6138 West Grand Avenue Chicago, IL 60639 RE: The tariff classification of three types of chocolate from Germany. Dear Mr. Petit: In your letter dated September 12, 1990, you requested a tariff classification ruling. Your query concerns the classification of three types of chocolate from Germany. Schokinag semi-sweet chocolate consists of 50 percent cocoa, 49.5 percent sugar, 0.45 percent lecithin and 0.05 percent vanillin. Schokinag bitter-sweet chocolate contains 58 percent cocoa, 41 percent sugar, 0.50 percent lecithin and 0.05 percent vanillin. Schokinag white chocolate consists of 50 percent sugar, 32 percent cocoa butter, 15 percent whole milk powder and 3 percent lactoserum. The percentage by weight of butterfat in the milk solids of the white chocolate is stated to be 25 percent. All three items will be imported in 2.5 kilogram (5.5 pound) slabs, packed eight to each 44 pound case. The principle use in the United States for these products will be in the manufacturing of other pastry products. The applicable subheading for the semi-sweet and bitter- sweet chocolate will be 1806.20.4020, 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...preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other...not containing butterfat or other milk solids. The duty rate will be 5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the white chocolate. Your request for a classification ruling should include very specific and detailed information on how the white chocolate is to be used in manufacturing pastry products in the United States. Additionally, please verify that 25 percent is the correct percentage by weight of butterfat in the milk solids of this product. 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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