892600 89 Ruling Active

The tariff classification of a chocolate confectionery from Italy.

Issued December 7, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.32.4094

Headings: 1806

Product description

Samples and information were included with your initial request dated October 21, 1993. Torrone morbido con Cacao e Nocciole (Hazelnut & Cocoa Soft Nougat) contains hazelnuts, honey, sugar, glucose syrup, hydrogenated vegetable fat, cocoa, skimmed milk powder, egg white, wafers, lecithin and flavors. It is noted that the subject merchandise does not have a chocolate coating. The product will be packaged for retail sale in 100 gram bars.

CBP rationale

The applicable subheading for the Torrone morbido con Cacao e Nocciole will be 1806.32.4094, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars.

Full text

NY 892600 December 7, 1993 CLA-2-18:S:N:N7:232-892600 CATEGORY: Classification TARIFF NO.: 1806.32.4094 Mr. Liam Quinlan Dobson & Sinisi Manhattan Tower-12th Floor 600 Lexington Avenue New York, N.Y. 10022 RE: The tariff classification of a chocolate confectionery from Italy. Dear Mr. Quinlan: In your letter dated November 17, 1993, on behalf of Sapori, S.p.A., you requested a tariff classification ruling. Samples and information were included with your initial request dated October 21, 1993. Torrone morbido con Cacao e Nocciole (Hazelnut & Cocoa Soft Nougat) contains hazelnuts, honey, sugar, glucose syrup, hydrogenated vegetable fat, cocoa, skimmed milk powder, egg white, wafers, lecithin and flavors. It is noted that the subject merchandise does not have a chocolate coating. The product will be packaged for retail sale in 100 gram bars. The applicable subheading for the Torrone morbido con Cacao e Nocciole will be 1806.32.4094, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...not filled...other...other: confectionery. The rate of duty will be 7 percent ad valorem. 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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