C81389 C8 Ruling Active

The tariff classification of Chocolate from Switzerland.

Issued November 20, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.32.3000

Headings: 1806

Product description

You submitted descriptive literature with your request. Additional information was provided in your fax of November 10, 1997. The merchandise in question is bars of milk chocolate which will be imported in 50 gram, 85 gram, 100 gram, 150 gram, 200 gram, 300 gram and/or 1000 gram sizes for retail sale. These bars are said to contain sugar, cocoa liquor, cocoa butter, milk, ground hazelnuts, lecithin and vanillin.

CBP rationale

The applicable subheading for the milk chocolate bars 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: Other.

Full text

NY C81389 November 20, 1997 CLA-2-18:RR:NC:SP:232 C81389 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Mr. Michael C. Rochlitz Swissbar (USA) Inc. 101 Federal Street, 19th Floor Boston, MA 02110-1817 RE: The tariff classification of Chocolate from Switzerland. Dear Mr. Rochlitz: In your letter dated November 3, 1997, you requested a tariff classification ruling. You submitted descriptive literature with your request. Additional information was provided in your fax of November 10, 1997. The merchandise in question is bars of milk chocolate which will be imported in 50 gram, 85 gram, 100 gram, 150 gram, 200 gram, 300 gram and/or 1000 gram sizes for retail sale. These bars are said to contain sugar, cocoa liquor, cocoa butter, milk, ground hazelnuts, lecithin and vanillin. The applicable subheading for the milk chocolate bars 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: 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 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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