A88264 A8 Ruling Active

The tariff classification of a chocolate candy bar from Mexico

Issued October 8, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.31.0040

Headings: 1806

Product description

A sample was included with your request. The sample was damaged in transit, but appears to be a small bar approximately 1 and 1/2 inches wide and 2 inches long. The bar is packaged for retail sale in a foil wrapper and consists of a center with a chocolate covering. The subject merchandise is stated to contain milk chocolate, pecans, sugar, corn syrup, whole and non-fat milk solids, and either or both partially hydrogenated cottonseed oil and soybean oil, evaporated milk, butter, cream, invert sugar, honey, sorbitol, cocoa, emulsifiers, salt, artificial flavors and vanillin.

Full text

NY A88264 October 8, 1996 CLA-2-18:RR:NC:2:232 A88264 CATEGORY: Classification TARIFF NO.: 1806.31.0040 Mr. Robert Noell Cain Customs Brokers Texano Industrial Park 415 S. Industrial P.O. Box 150 Hidalgo, Texas 78557 RE: The tariff classification of a chocolate candy bar from Mexico Dear Mr. Noell: In your letter dated September 25, 1996, on behalf of Trinite L.P. in Houston, Texas, you requested a tariff classification ruling. A sample was included with your request. The sample was damaged in transit, but appears to be a small bar approximately 1 and 1/2 inches wide and 2 inches long. The bar is packaged for retail sale in a foil wrapper and consists of a center with a chocolate covering. The subject merchandise is stated to contain milk chocolate, pecans, sugar, corn syrup, whole and non-fat milk solids, and either or both partially hydrogenated cottonseed oil and soybean oil, evaporated milk, butter, cream, invert sugar, honey, sorbitol, cocoa, emulsifiers, salt, artificial flavors and vanillin. The applicable tariff provision for the chocolate covered candy bar will be 1806.31.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars: filled...confectionery. The general rate of duty will be 6.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the 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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