B80797 B8 Ruling Active

The tariff classification of Chocolates from the Netherlands

Issued January 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9010

Headings: 1806

Product description

You submitted a sample with your original request, dated August 3, 1996. You have now submitted the additional information requested at that time. The merchandise in question is foil-wrapped chocolates that are imprinted to appear like gold coins. Twenty coins are packed in a 4" by 8" box which is printed to look like a large $100 bill. The twenty "coins" in the box have a net weight of 100 grams, and are said to consist of 49 percent sugar, 29.6 percent vegetable fat, 15 percent skimmed milk powder, 6 percent cocoa powder, and traces of lecithin and vanillin.

CBP rationale

The applicable subheading for the chocolate "coins" will be 1806.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other.

Full text

NY B80797 January 21, 1997 CLA-2-18:RR:NC:SP:232 B80797 CATEGORY: Classification TARIFF NO.: 1806.90.9010 Mr. James L. Kinney Kenehan International Services 6020 Spencer, Suite A-1 Las Vegas, Nevada 89119 RE: The tariff classification of Chocolates from the Netherlands Dear Mr. Kinney: In your letter dated December 27, 1996, on behalf of Coinwatch USA, Inc., you requested a tariff classification ruling. You submitted a sample with your original request, dated August 3, 1996. You have now submitted the additional information requested at that time. The merchandise in question is foil-wrapped chocolates that are imprinted to appear like gold coins. Twenty coins are packed in a 4" by 8" box which is printed to look like a large $100 bill. The twenty "coins" in the box have a net weight of 100 grams, and are said to consist of 49 percent sugar, 29.6 percent vegetable fat, 15 percent skimmed milk powder, 6 percent cocoa powder, and traces of lecithin and vanillin. The applicable subheading for the chocolate "coins" will be 1806.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other...Confectionery. The rate of duty will be 6.5 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. The packaging of your product, although large enough to meet the acceptable size standards of at least 1.5 times the dimensions of an actual bill, appears to violate the anti-counterfeiting provisions of Section 504 of 18 U.S. Code which states in part that "all illustrations shall be in black and white..". Your green-toned facsimile of a $100 bill does not meet this criterion. In addition, the negatives and plates used in making the likeness must be destroyed after their use for the purpose for which they were made. Any further questions regarding these limitations should be directed to the U.S. Secret Service office nearest you. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →