The tariff classification of various chocolate products fromSwitzerland.
Issued March 9, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.2010, 1806.20.8095, 1806.20.2090
Headings: 1806
Product description
The tariff classification of various chocolate products fromSwitzerland.
CBP rationale
The applicable subheading for the Dark Chocolate 1915 will be 1806.20.2010, 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: 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: in blocks or slabs weighing 4.5 kilograms or more each...not containing butterfat or other milk solids. The duty rate will be free. The applicable subheading for the Milk Chocolate 1924 will be 1808.20.2090, 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: 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: in blocks or slabs weighing 4.
Full text
NY 871894 March 9, 1992 CLA-2-18:S:N:N1:232-871894 CATEGORY: Classification TARIFF NO.: 1806.20.2010; 1806.20.2090; 1806.20.8095 Mr. Albert Lauber Neuchatel Chocolates 56 South Third Street Oxford, Pennsylvania 19363 RE: The tariff classification of various chocolate products from Switzerland. Dear Mr. Lauber: In your letter dated February 25, 1992 you requested a tariff classification ruling. The subject merchandise consists of four different products. Dark Chocolate 1915, is stated to contain 42 percent sugar, 44 percent cocoa liquor, 13.6 percent cocoa butter, .3 percent lecithin and .1 percent vanillin. Milk Chocolate 1924 contains 40 percent sugar, 12 percent cocoa liquor, 26 percent cocoa butter, 15 percent whole milk powder and 7 percent skim milk powder. Hazelnut Chocolate 82016C contains 49.6 percent sugar, 9.0 percent cocoa liquor, 2.0 percent cocoa butter, 0.6 percent whole milk powder and 11.0 percent vegetable fat. White Chocolate 1940 contains 42.2 percent sugar, 32.2 percent cocoa butter, 1.0 percent whole milk powder, 10.2 percent skim milk powder, 0.3 percent lecithin and 0.1 percent vanillin. The butterfat content is 4.75 percent. The dark, milk and hazelnut chocolates will be imported in blocks weighing 18 kilograms. The white chocolate will be imported in two bars of 1 kilogram in one wrapper, and in bars of .400 grams for retail sale. The applicable subheading for the Dark Chocolate 1915 will be 1806.20.2010, 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: 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: in blocks or slabs weighing 4.5 kilograms or more each...not containing butterfat or other milk solids. The duty rate will be free. The applicable subheading for the Milk Chocolate 1924 will be 1808.20.2090, 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: 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: in blocks or slabs weighing 4.5 kilograms or more each...containing butterfat or other milk solids. The duty rate will be free. Your inquiry does not provide enough information for us to give a classification ruling on the Hazelnut Chocolate 82016C and the White Chocolate 1940. Your request for a classification ruling should include the balance of ingredients in the two products since the listed ingredients total 72.2 percent and 86 percent respectively. Also, indicate how the white chocolate in two bars of one kilogram will be used after importation and a sample of the .400 gram bar. 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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