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The tariff classification of Chocolate from Switzerland.
Issued November 20, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C81559 (November 20, 1997)
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 dark 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, lecithin, milk and vanillin.
CBP rationale
The applicable subheading for the dark 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 C81559 November 20, 1997 CLA-2-18:RR:NC:SP:232 C81559 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 dark 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, lecithin, milk and vanillin. The applicable subheading for the dark 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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