10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a confectionery coating fromCanada.
Issued September 17, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 890026 (September 17, 1993)
Tariff classification
HTS codes: 1806.20.6000
Headings: 1806
Product description
The subject merchandise is described as #49 Confectionery Coating. It is stated to contain 63.5 percent coconut oil, 27.0 percent sugar, 08.0 percent cocoa (10 percent fat), 00.8 percent cotton seed stearine, 00.4 percent lecithin, 00.2 percent salt and 00.1 percent artificial flavor. The product will be packaged in metal drums holding 475 pounds net weight, and will be used by dairy companies to coat ice cream bars, ice cream sandwiches, or other ice cream novelty items.
CBP rationale
475 pounds net weight, and will be used by dairy companies to coat ice cream bars, ice cream sandwiches, or other ice cream novelty items. The applicable subheading for the #49 Confectionery Coating will be 1806.20.6000, 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: Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The duty rate will be 2.5 percent ad valorem. Goods classifiable under subheading 1806.20.6000, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.
Full text
NY 890026 September 17, 1993 CLA-2-18:S:N:N7:232-890026 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. James M. Gorlewski Tower Group International, Inc. 128 Dearborn Street Buffalo, New York 14207-3198 RE: The tariff classification of a confectionery coating from Canada. Dear Mr. Gorlewski: In your letter dated September 1, 1993, on behalf of Bowes Company Limited, you requested a tariff classification ruling. The subject merchandise is described as #49 Confectionery Coating. It is stated to contain 63.5 percent coconut oil, 27.0 percent sugar, 08.0 percent cocoa (10 percent fat), 00.8 percent cotton seed stearine, 00.4 percent lecithin, 00.2 percent salt and 00.1 percent artificial flavor. The product will be packaged in metal drums holding 475 pounds net weight, and will be used by dairy companies to coat ice cream bars, ice cream sandwiches, or other ice cream novelty items. The applicable subheading for the #49 Confectionery Coating will be 1806.20.6000, 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: Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The duty rate will be 2.5 percent ad valorem. Goods classifiable under subheading 1806.20.6000, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent 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
More rulings on the same tariff codes
The tariff classification of Cocoa Powder / Vegetable Oil Mix from Canada
The tariff classification of Chocolate Flavored Coating from Canada
The tariff classification of Cocoa Powder Preparation from New Zealand and Australia
The tariff classification of Dark Compound Chocolate Chips (Item No. 26-Y503-1) from Mexico
The tariff classification of chocolate chips from Canada
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Dark Chocolate Compounds in Disc Form from Canada; Article 509
The tariff classification of "Milk Super Premium Freezecote (Chocolate)" (product number 60-6011) from Canada
The tariff classification of "Moonglow Freezecote Chocolate" (product number 60-6006) from Canada
The tariff classification of "dark sweet snaps" (product number 0932630-447) from Canada. Correction to Customs Ruling No. N005483
The tariff classification of "dark sweet snaps" (product number 09232630-447) from Canada
Follow 890026
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.