859619 85 Ruling Active

The tariff classification of Iced Chocolate Flavors fromGermany.

Issued January 29, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.0070

Headings: 1806

Product description

Samples were included with your request. The subject merchandise consists of individually foil-wrapped chocolate confections, packaged in a cylindrical plastic container. Each confection is approximately one inch long, one inch wide, and one-half inch thick. The words "Ice Cubes" appear on the top of each confection. The product is stated to include the following ingredients by weight: 33 percent sugar, 43 percent coconut oil, 9 percent whey powder, 7 percent cocoa powder, 7 percent skim milk powder, and 1 percent crushed filberts.

CBP rationale

The applicable subheading for the Iced Chocolate Flavors will be 1806.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.

Full text

NY 859619 JAN 29 1991 CLA-2-18:S:N:N1:232-859619 CATEGORY: Classification TARIFF NO.: 1806.90.0070 Ms. Kathleen Queenan Encore Cargo Services, Inc. 90 West Street, Suite 2201 New York, NY 10006 RE: The tariff classification of Iced Chocolate Flavors from Germany. Dear Ms. Queenan: In your letter dated January 15, 1991, on behalf of Altray Company, you requested a tariff classification ruling. Samples were included with your request. The subject merchandise consists of individually foil-wrapped chocolate confections, packaged in a cylindrical plastic container. Each confection is approximately one inch long, one inch wide, and one-half inch thick. The words "Ice Cubes" appear on the top of each confection. The product is stated to include the following ingredients by weight: 33 percent sugar, 43 percent coconut oil, 9 percent whey powder, 7 percent cocoa powder, 7 percent skim milk powder, and 1 percent crushed filberts. The applicable subheading for the Iced Chocolate Flavors will be 1806.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other: provided for in subheading 9903.17.05. 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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