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864523 86 Ruling Active

The tariff classification of a chocolate beverage flavoringfrom Mexico.

Issued July 10, 1991 by U.S. Customs and Border Protection.

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86 864523 (July 10, 1991)

Tariff classification

HTS codes: 1806.90.0090

Headings: 1806

Product description

described as a chocolate flavoring for soft drinks. It will be put up in single-serving packets, and sold to fast food restaurants. Customers will be given the flavor packet when they purchase a soft drink. The product is stated to contain 61.78 percent high fructose corn syrup, 30 percent water, 7.92 percent natural and artificial chocolate flavor, and small quantities of citric acid, and sodium benzoate.

CBP rationale

The applicable subheading for the chocolate beverage flavoring will be 1806.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other.

Full text

NY 864523 JUL 10 1991 CLA-2-18:S:N:N1:232-864523 CATEGORY: Classification TARIFF NO.: 1806.90.0090 Mr. Robert M. McIntyre Griffith Laboratories One Griffith Center Alsip, IL 60658-3495 RE: The tariff classification of a chocolate beverage flavoring from Mexico. Dear Mr. McIntyre: In your letter dated June 4, 1991 you requested a tariff classification ruling. Information was submitted with your initial request dated April 15, 1991. The subject merchandise is described as a chocolate flavoring for soft drinks. It will be put up in single-serving packets, and sold to fast food restaurants. Customers will be given the flavor packet when they purchase a soft drink. The product is stated to contain 61.78 percent high fructose corn syrup, 30 percent water, 7.92 percent natural and artificial chocolate flavor, and small quantities of citric acid, and sodium benzoate. The applicable subheading for the chocolate beverage flavoring will be 1806.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other...other...other: other. The duty rate will be 7 percent ad valorem. Articles classifiable under subheading 1806.90.0090, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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