B89801 B8 Ruling Active

The tariff classification of Chocolates from Germany.

Issued October 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9010

Headings: 1806

Product description

You submitted descriptive literature, ingredient breakdowns, and photographs of the products with your request. The merchandise in question is foil wrapped and boxed chocolate candies. Items 9127, 9125, and 9126 are "Praline Kugeln" or filled chocolates and are said to contain cocoa mass, cocoa butter, sugar, almonds, milk powder, cream, hazelnuts, alcohol (as a preservative), invertase, pistachio nuts, sorbitol, glucose, walnuts, and candied fruits.

CBP rationale

The applicable subheading for these "Praline Kugeln" 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.

Full text

NY B89801 October 2, 1997 CLA-2-18:RR:NC:SP:232 B89801 CATEGORY: Classification TARIFF NO.: 1806.90.9010 Ms. Gitte Mechlenburg Post Office Box 2296 Lenox, MA 01240 RE: The tariff classification of Chocolates from Germany. Dear Ms. Mechlenburg: In your letter dated September 10, 1997, on behalf of Confiserie Dreher, you requested a tariff classification ruling. You submitted descriptive literature, ingredient breakdowns, and photographs of the products with your request. The merchandise in question is foil wrapped and boxed chocolate candies. Items 9127, 9125, and 9126 are "Praline Kugeln" or filled chocolates and are said to contain cocoa mass, cocoa butter, sugar, almonds, milk powder, cream, hazelnuts, alcohol (as a preservative), invertase, pistachio nuts, sorbitol, glucose, walnuts, and candied fruits. The applicable subheading for these "Praline Kugeln" 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 this 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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