The tariff classification of Chocolate Chips from Canada.
Issued July 18, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.2800
Headings: 1806
Product description
You submitted a sample and descriptive literature with your request. The subject merchandise is chocolate 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 54.16 percent sugar, 40 percent cocoa paste, 3.27 percent cocoa butter, 2 percent butter oil, and traces of lecithin and vanilla.
Full text
NY B87105 July 18, 1997 CLA-2-18:RR:NC:SP:232 B87105 CATEGORY: Classification TARIFF NO.: 1806.90.2800 Ms. Mona M. Mejac ADM Cocoa 12500 West Carmen Avenue Milwaukee, WI 53225-6199 RE: The tariff classification of Chocolate 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 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 54.16 percent sugar, 40 percent cocoa paste, 3.27 percent cocoa butter, 2 percent butter oil, and traces of lecithin and vanilla. The applicable tariff provision for the chocolate chips will be 1806.90.2800, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing less than 21 percent by weight of milk solids. The general rate of duty will be 40.5 cents per kilogram plus 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
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