881125 88 Ruling Active

The tariff classification of chocolates from Belgium.

Issued December 10, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.0078

Headings: 1806

Product description

The tariff classification of chocolates from Belgium.

CBP rationale

The applicable subheading for the Althaea chocolates will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other.

Full text

NY 881125 December 10, 1992 CLA-2-18:S:N:N7:232-881125 CATEGORY: Classification TARIFF NO.: 1806.90.0078 Ms. Theodora S. Hancock Hancock International Inc. Suite 1012 1101 S. Arlington Ridge Road Arlington, VA 22202 RE: The tariff classification of chocolates from Belgium. Dear Ms. Hancock: In your letter dated November 30, 1992 you requested a tariff classification ruling. A sample was included with your request. Information was included with your initial request dated November 9, 1992. The subject merchandise is described as Althaea chocolates. The product is stated to contain 48.30 percent sugar, 19.45 percent cocoa butter, 15.50 percent full milk powder, 9.95 percent hazelnut paste, 6.27 percent cocoa mass, 0.42 percent vanilla and 0.11 percent lecithin. The chocolates are in the shape of sea shells and will be sold as confectionery in various size boxes. The applicable subheading for the Althaea chocolates will be 1806.90.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other: put up for retail sale...other. The rate of duty will be 7 percent ad valorem. 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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