B89781 B8 Ruling Active

The tariff classification of Advent Calendar Chocolates from Germany.

Issued September 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9010

Headings: 1806

Product description

Descriptive information and ingredient breakdowns were included with your request. The subject merchandise consists of various solid chocolate candies packaged in Christmas-motif decorated cardboard boxes. Each piece of chocolate is set behind a window-like opening. Item# 10650, Praline Adventskalender, is stated to contain cocoa mass, cocoa butter, sugar, almonds, milk powder, hazelnuts and invertase. Item# 20650, Diat Adventskalender, contains cocoa mass, cocoa butter, fructose, almonds, milk powder, hazelnuts, pistachio nuts and sorbitol.

CBP rationale

The applicable subheading for the Item# 10650, Praline Adventskalender, and the Item# 20650, Diat Adventskalender, will be 1806.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa.

Full text

NY B89781 September 23, 1997 CLA-2-18:RR:NC:SP:232 B89781 CATEGORY: Classification TARIFF NO.: 1806.90.9010 Ms. Gitte Mechlenburg Post Office Box 2296 Lenox, Massachusetts 01240 RE: The tariff classification of Advent Calendar Chocolates from Germany. Dear Ms. Mechlenburg: In your letter dated September 10, 1997, on behalf of Confiserie Dreher, you requested a tariff classification ruling. Descriptive information and ingredient breakdowns were included with your request. The subject merchandise consists of various solid chocolate candies packaged in Christmas-motif decorated cardboard boxes. Each piece of chocolate is set behind a window-like opening. Item# 10650, Praline Adventskalender, is stated to contain cocoa mass, cocoa butter, sugar, almonds, milk powder, hazelnuts and invertase. Item# 20650, Diat Adventskalender, contains cocoa mass, cocoa butter, fructose, almonds, milk powder, hazelnuts, pistachio nuts and sorbitol. The applicable subheading for the Item# 10650, Praline Adventskalender, and the Item# 20650, Diat Adventskalender, 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...confectionery. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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