A83527 A8 Ruling Active

The tariff classification of Chocolate Powder from Belgium.

Issued May 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.8300, 1806.20.8100

Headings: 1806

Product description

You submitted descriptive literature with your request. The product in question is milk chocolate powder, your product reference code CHOC-P. It is said to consist of 33.3 percent skimmed milk powder, 31.9 percent cocoa mass, 24.6 percent sugar, 9.8 percent fat reduced cocoa powder, and traces of vanillin and lecithin. The chocolate powder will be imported in 20 kilogram sacks. The product will be used as chocolate flavoring for baking and confectionery, and in chocolate drinks and mousses.

CBP rationale

The applicable subheading for the milk chocolate powder, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, 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: Other: Other: Dairy products described in additional U.

Full text

NY A83527 May 23, 1996 CLA-2-18:RR:NC:FC:232 A83527 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8300 Mr. Richard Callebaut 125 Larkspur Street Suite 214 San Rafael, CA 94901 RE: The tariff classification of Chocolate Powder from Belgium. Dear Mr. Callebaut: In your letter dated May 7, 1996 you requested a tariff classification ruling. You submitted descriptive literature with your request. The product in question is milk chocolate powder, your product reference code CHOC-P. It is said to consist of 33.3 percent skimmed milk powder, 31.9 percent cocoa mass, 24.6 percent sugar, 9.8 percent fat reduced cocoa powder, and traces of vanillin and lecithin. The chocolate powder will be imported in 20 kilogram sacks. The product will be used as chocolate flavoring for baking and confectionery, and in chocolate drinks and mousses. The applicable subheading for the milk chocolate powder, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, 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: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 59 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.91, HTS. 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, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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