B89782 B8 Ruling Active

The tariff classification of solid chocolate bars from Germany.

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

Tariff classification

HTS codes: 1806.32.3000

Headings: 1806

Product description

Descriptive information and ingredient breakdowns were included with your request. The subject merchandise consists of individually wrapped solid chocolate candy bars. Item# 20150, Vollmilch Schokolade, contains cocoa mass, cocoa butter, fructose and milk powder. Item# 20151, Zartbitter Schokolade, contains cocoa mass, cocoa butter and fructose.

CBP rationale

The applicable subheading for the Item# 20150, Vollmilch Schokolade, and Item# 20151, Zartbitter Schokolade, will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars.

Full text

NY B89782 September 23, 1997 CLA-2-18:RR:NC:SP:232 B89782 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Ms. Gitte Mechlenburg Post Office Box 2296 Lenox, Massachusetts 01240 RE: The tariff classification of solid chocolate bars 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 individually wrapped solid chocolate candy bars. Item# 20150, Vollmilch Schokolade, contains cocoa mass, cocoa butter, fructose and milk powder. Item# 20151, Zartbitter Schokolade, contains cocoa mass, cocoa butter and fructose. The applicable subheading for the Item# 20150, Vollmilch Schokolade, and Item# 20151, Zartbitter Schokolade, will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars...not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other. The rate of duty will be 4.7 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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