Modification of Headquarters Ruling Letter (HRL) 088799, dated November 20, 1991, Concerning Sweetened Cocoa Blended in CanadaDear Mr. Brennan: In the referenced letter you received a ruling on theclassification of sweetened cocoa blended in Canada. In thatruling the article was classified in subheading 1806.10.42, Harmonized Tariff Schedule of the United States Annotated(HTSUSA), based on the premise that the sugar, which is blendedin Canada with cocoa, originates in Finland or one of the European Economic Community (EEC) countries. This was ourunderstanding based on your client's letter of February 27, 1991. Subsequent to the above letter and after the classificationmatter had been pending for an extended period, your clientadvised us, during a telephonic conversation on November 4, 1991,that the sugar might alternatively originate in Australia or in a Latin American country. Unfortunately, due to an oversight, thispossibility was not considered in preparation of HRL 088799. Accor
Issued December 10, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.10.41, 1806.10.42
Headings: 1806
Product description
Modification of Headquarters Ruling Letter (HRL) 088799, dated November 20, 1991, Concerning Sweetened Cocoa Blended in CanadaDear Mr. Brennan: In the referenced letter you received a ruling on theclassification of sweetened cocoa blended in Canada. In thatruling the article was classified in subheading 1806.10.42, Harmonized Tariff Schedule of the United States Annotated(HTSUSA), based on the premise that the sugar, which is blendedin Canada with cocoa, originates in Finland or one of the European Economic Community (EEC) countries. This was ourunderstanding based on your client's letter of February 27, 1991. Subsequent to the above letter and after the classificationmatter had been pending for an extended period, your clientadvised us, during a telephonic conversation on November 4, 1991,that the sugar might alternatively originate in Australia or in a Latin American country. Unfortunately, due to an oversight, thispossibility was not considered in preparation of HRL 088799. Accor
CBP rationale
HQ 950773 December 10, 1991 CLA-2 CO:R:C:F 950773 ALS Category: Classification TARIFF NO.: 1806.10.41 1806.10.42 Mr. Frank Brennan De Angelus and Schaffer 1455 Pennsylvania Ave., N.W. Suite 1150 Washington, D.C. 20004 RE: Modification of Headquarters Ruling Letter (HRL) 088799, dated November 20, 1991, Concerning Sweetened Cocoa Blended in Canada Dear Mr. Brennan: In the referenced letter you received a ruling on theclassification of sweetened cocoa blended in Canada. In thatruling the article was classified in subheading 1806.10.42, Harmonized Tariff Schedule of the United States Annotated(HTSUSA), based on the premise that the sugar, which is blendedin Canada with cocoa, originates in Finland or one of the European Economic Community (EEC) countries. This was ourunderstanding based on your client's letter of February 27, 1991. Subsequent to the above letter and after the classificationmatter had been pending for an extended period, your clientadvised us, during a telephonic conversation on November 4, 1991,that the sugar might alternatively originate in Australia or in a Latin American country. Unfortunately, due to an oversight, thispossibility was not considered in preparation of HRL 088799. Accordingly, we have reviewed this matter and concluded that HRL 088799 was correct as to sweetened cocoa produced in Canadawith sugar from Finland or an EEC country. We, however, haveconcluded that sweetened cocoa produced in Canada with sugar from Australia or a Latin American country would be classifiable undersubheading 1806.10.41, HTSUSA, insofar as it is described inparagraphs (a) and (b) of additional U.S. note 3 to chapter 17, HTSUSA, and entered pursuant to its provisions. Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), HRL 088799 is accordingly modified to correct thisoversight. We hope that the oversight and subsequent rulingmodification has not caused any difficulty for your client. Sincerely, John Durant, Director Commercial Rulings Division
Full text
HQ 950773 December 10, 1991 CLA-2 CO:R:C:F 950773 ALS Category: Classification TARIFF NO.: 1806.10.41 1806.10.42 Mr. Frank Brennan De Angelus and Schaffer 1455 Pennsylvania Ave., N.W. Suite 1150 Washington, D.C. 20004 RE: Modification of Headquarters Ruling Letter (HRL) 088799, dated November 20, 1991, Concerning Sweetened Cocoa Blended in Canada Dear Mr. Brennan: In the referenced letter you received a ruling on theclassification of sweetened cocoa blended in Canada. In thatruling the article was classified in subheading 1806.10.42, Harmonized Tariff Schedule of the United States Annotated(HTSUSA), based on the premise that the sugar, which is blendedin Canada with cocoa, originates in Finland or one of the European Economic Community (EEC) countries. This was ourunderstanding based on your client's letter of February 27, 1991. Subsequent to the above letter and after the classificationmatter had been pending for an extended period, your clientadvised us, during a telephonic conversation on November 4, 1991,that the sugar might alternatively originate in Australia or in a Latin American country. Unfortunately, due to an oversight, thispossibility was not considered in preparation of HRL 088799. Accordingly, we have reviewed this matter and concluded that HRL 088799 was correct as to sweetened cocoa produced in Canadawith sugar from Finland or an EEC country. We, however, haveconcluded that sweetened cocoa produced in Canada with sugar from Australia or a Latin American country would be classifiable undersubheading 1806.10.41, HTSUSA, insofar as it is described inparagraphs (a) and (b) of additional U.S. note 3 to chapter 17, HTSUSA, and entered pursuant to its provisions. Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), HRL 088799 is accordingly modified to correct thisoversight. We hope that the oversight and subsequent rulingmodification has not caused any difficulty for your client. Sincerely, John Durant, Director Commercial Rulings Division
Ruling history
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