The tariff classification of Chocolate Spread from Holland.
Issued May 15, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.9090
Headings: 1806
Product description
The product is intended for retail sale to consumers, although the samples were not commercially labeled.
CBP rationale
The applicable subheading for the spreads will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other.
Full text
NY B85365 May 15, 1997 CLA-2-18:RR:NC:SP:232 B85365 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Harold Dichter Leyden Customs Expediters, Inc. 99 Hudson Street New York, NY 10013-2896 RE: The tariff classification of Chocolate Spread from Holland. Dear Mr. Richter: In your letter dated May 12, 1997, on behalf of Mr. V. Petrovitsky, you requested a tariff classification ruling. You submitted samples and descriptive literature with your request. The subject merchandise is several varieties of "spread" suitable for use on baked goods or bread. The product will be available in different flavor combinations. The samples sent were of chocolate hazelnut, vanilla hazelnut, and chocolate. Except for the differences in flavoring the spreads are all essentially stated to have a similar composition: sugar, vegetable oil, reduced fat cocoa powder, whey powder, emulsifier, lecithin and vanillin. The chocolate hazelnut is available with either 1 percent or 10 percent hazelnuts. The samples were submitted in 200 gram and 350 gram glass jars. The product is intended for retail sale to consumers, although the samples were not commercially labeled. The applicable subheading for the spreads will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Other. The rate of duty will be 6.5 percent ad valorem. 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 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. This ruling is being issued under the provisions of Part 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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