The tariff classification of Chocolate Flavored Baking Chips from Canada.
Issued July 18, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.9090
Headings: 1806
Product description
You submitted a sample and descriptive literature with your request. The subject merchandise is chocolate flavored chips, packaged for retail sale in 12 ounce bags. They are intended for use as inclusions in baked goods, such as chocolate chip cookies or bars. The chips are said to contain 61.23 percent sugar, 23.95 percent palm kernel oil, 9.5 percent cocoa paste, 2.95 percent cocoa powder, 1.82 percent anhydrous dextrose, and a trace of lecithin.
Full text
NY B87104 July 18, 1997 CLA-2-18:RR:NC:SP:232 B87104 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Mona M. Mejac ADM Cocoa 12500 West Carmen Avenue Milwaukee, WI 53225-6199 RE: The tariff classification of Chocolate Flavored Baking Chips from Canada. Dear Ms. Mejac: In your letter dated June 16, 1997, you requested a tariff classification ruling. You submitted a sample and descriptive literature with your request. The subject merchandise is chocolate flavored chips, packaged for retail sale in 12 ounce bags. They are intended for use as inclusions in baked goods, such as chocolate chip cookies or bars. The chips are said to contain 61.23 percent sugar, 23.95 percent palm kernel oil, 9.5 percent cocoa paste, 2.95 percent cocoa powder, 1.82 percent anhydrous dextrose, and a trace of lecithin. The applicable tariff provision for the chocolate flavored chips will be 1806.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Other. The general 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 sample you have submitted does 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Soup from Brazil
The tariff classification of Powerbar® gels and powders from Germany
The tariff classification of soy protein crisps from Germany
The Classification, Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for Double Truffle Hot Chocolate Drink Mix and No Sugar Added Hot Chocolate Drink Mix
The tariff classification of Peanut & Chocolate Butter from New Zealand
The tariff classification of protein powders from Mexico
The tariff classification of Natural Flavoring and Cocoa Mix Powder from the United Kingdom
The tariff classification of a protein shake mix from China
The tariff classification of Chocolates from Belgium
The tariff classification of Soy Protein Nuggets with Cocoa from Brazil
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 →