The tariff classification of filled chocolate truffle ballsfrom Switzerland.
Issued October 22, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.0078, 1806.90.0090
Headings: 1806
Product description
The tariff classification of filled chocolate truffle ballsfrom Switzerland.
CBP rationale
The applicable subheading for the Roches Dark, Damassine, Liquer Kirsch Ball, Liquer Pear Williams Ball and Liquer Grand Marnier Ball will be 1806.90, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.
Full text
NY 879376 October 22, 1992 CLA-2-18:S:N:N1:232-879376 CATEGORY: Classification TARIFF NO.: 1806.90.0078; 1806.90.0090 Mr. Todd Masters Albert Uster Imports Inc. 9211 Gaither Road Gaithersburg, MD 20877 RE: The tariff classification of filled chocolate truffle balls from Switzerland. Dear Mr. Masters: In your letter dated October 8, 1992 you requested a tariff classification ruling. Samples were included with your request. There are five types of candy: Roches Dark, Damassine, Liquer Kirsch Ball, Liquer Pear Williams Ball and Liquer Grand Marnier Ball. The Roches Dark is stated to contain 54.4 percent almonds, 40.0 percent dark chocolate and 5.5 percent sugar. Damassine contains 40.5 percent milk chocolate, 27.1 percent white chocolate, 12.2 percent butter, 6.6 percent glucose, 5.4 percent plum brandy, 3.5 percent water, 2.7 percent vegetable oil and 2.0 percent sorbitol. Liquer Kirsch Ball contains 48.3 percent dark chocolate, 21.7 percent sugar, 10.8 percent kirsch, 8.0 percent water, 7.2 percent sorbitol, 2.9 percent glucose and 1.1 percent natural kirsch flavoring. Liquer Pear Williams Ball contains 48.3 percent dark chocolate, 21.7 percent sugar, 10.8 percent Pear Williams brandy, 8.0 percent water, 7.2 percent sorbitol, 2.9 percent glucose and 1.1 percent natural Pear Williams flavor. Liquer Grand Marnier Flavoring contains 48.3 percent dark chocolate, 21,7 percent sugar, 10.8 percent Grand Marnier, 8.0 percent water, 7.2 percent sorbitol, 2.9 percent glucose and 1.1 percent natural Grand Marnier flavoring. The above merchandise will be imported either in bulk packaging in blister trays containing 50-100 candies, or in boxed retail packages. The applicable subheading for the Roches Dark, Damassine, Liquer Kirsch Ball, Liquer Pear Williams Ball and Liquer Grand Marnier Ball will be 1806.90, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other. For the products imported in retail packaging, the applicable subheading will be 1806.90.0078, HTS. For the products imported in bulk packaging the applicable subheading will be 1806.90.0090, HTS. The rate of duty will be 7 percent ad valorem for both retail and bulk. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Division of Regulatory Guidance 200 C Street, S.W. Washington, D.C. 20204 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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