The tariff classification of hot chocolate mix from Canada.
Issued August 23, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.0073, 1806.90.0093
Headings: 1806
Product description
a hot chocolate mix, which is stated to contain 48 percent dextrose, 35 percent non-dairy creamer, 10 percent cocoa, 6 percent sugar and less than 1 percent salt, flavor and aspartame. The product will be imported in two pound bags and in 35 gram single-serve pouches.
CBP rationale
The applicable subheading for the hot chocolate mix in two pound bags will be 1806.90.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa. The applicable subheading for the hot chocolate mix in 35 gram single- serve pouches will be 1806.90.0073, HTS, which provides for chocolate and other food preparations containing cocoa.
Full text
NY 889328 August 23, 1993 CLA-2-18:S:N:N7:232-889328 CATEGORY: Classification TARIFF NO.: 1806.90.0073; 1806.90.0093 Ms. Sandra L. Marshanke Tower Group International, Inc. 128 Dearborn Street Buffalo, New York 14207-3198 RE: The tariff classification of hot chocolate mix from Canada. Dear Ms. Marshanke: In your letter dated August 12, 1993, on behalf of Kingsmills Foods Company Limited, you requested a tariff classification ruling. The subject merchandise is a hot chocolate mix, which is stated to contain 48 percent dextrose, 35 percent non-dairy creamer, 10 percent cocoa, 6 percent sugar and less than 1 percent salt, flavor and aspartame. The product will be imported in two pound bags and in 35 gram single-serve pouches. The applicable subheading for the hot chocolate mix in two pound bags will be 1806.90.0093, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other...other. The duty rate will be 7 percent ad valorem. The applicable subheading for the hot chocolate mix in 35 gram single- serve pouches will be 1806.90.0073, HTS, which provides for chocolate and other food preparations containing cocoa...other...other: put up for retail sale...other. The duty rate will be 7 percent ad valorem. Goods classifiable under subheadings 1806.90.0073 and 1806.90.0093, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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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