B87816 B8 Ruling Active

The tariff classification of a chocolate spread from Belgium.

Issued July 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

The subject merchandise is described as a chocolate spread, which is stated to contain butter, fructose, sugar, cocoa mass, lecithin and vanilla. It will be imported in a biodegradable carton holding 200 grams (7 ounces).

CBP rationale

200 grams (7 ounces). The applicable subheading for the chocolate spread 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.

Full text

NY B87816 July 30, 1997 CLA-2-18:RR:NC:SP:232 B87816 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Len McCarthy Chocolates To Die For 6320 Far Hills Ave. Centerville, OH 45459 RE: The tariff classification of a chocolate spread from Belgium. Dear Mr. McCarthy: In your letter dated July 22, 1997 you requested a tariff classification ruling. A sample was submitted with your request. The subject merchandise is described as a chocolate spread, which is stated to contain butter, fructose, sugar, cocoa mass, lecithin and vanilla. It will be imported in a biodegradable carton holding 200 grams (7 ounces). The applicable subheading for the chocolate spread 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. 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

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