B80121 B8 Ruling Active

The tariff classification of CM1S Ebony chocolate liquor from Belgium.

Issued December 11, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.5000

Headings: 1806

Product description

The samples are in the form of discs. CM1S Ebony chocolate liquor is stated to contain 99.45 percent cocoa liquor, 0.55 percent soya lecithin and vanillin flavor. The product will be imported in 44 pound sacks and in 22 pound boxes, and is intended for industrial use.

CBP rationale

The applicable subheading for the CM1S Ebony chocolate liquor will be 1806.20.5000, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar.

Full text

NY B80121 December 11, 1996 CLA-2-18:RR:NC:2:232 B80121 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Mr. Patrick Aldred Belcolade 8030 National Highway Pennsauken, NJ 08109 RE: The tariff classification of CM1S Ebony chocolate liquor from Belgium. Dear Mr. Aldred: In your letter dated December 4, 1996 you requested a tariff classification ruling. Samples were submitted with your request. The samples are in the form of discs. CM1S Ebony chocolate liquor is stated to contain 99.45 percent cocoa liquor, 0.55 percent soya lecithin and vanillin flavor. The product will be imported in 44 pound sacks and in 22 pound boxes, and is intended for industrial use. The applicable subheading for the CM1S Ebony chocolate liquor will be 1806.20.5000, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other...other...other. The rate of duty will be 4.8 percent ad valorem. Effective January 1, 1997 the rate of duty will be 4.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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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