C84429 C8 Ruling Active

The tariff classification of chocolate bonbons from Belgium.

Issued February 25, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.32.3000

Headings: 1806

Product description

Samples were included with your request. The milk chocolate bonbon labelled "Illy" is stated to contain 23.6 percent cocoa butter, 22.4 percent full cream milk powder, 11.7 percent cocoa mass, 42 percent refined sugar and small quantities of lecithin and vanillin. The dark chocolate bonbon labelled "Pralinette" contains 10.7 percent cocoa butter, 45 percent cocoa mass, 43.9 percent sugar, and small quantities of lecithin and vanillin. Both products are individually wrapped candy bars weighing 0.3 ounces each, which will be packaged in cartons containing 500 pieces.

CBP rationale

The applicable subheading for the milk chocolate bonbons and dark chocolate bonbons 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 C84429 February 25, 1998 CLA-2-18:RR:NC:SP:232 C84429 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Mr. Marius Sonnen Sonnen & Co., Inc. 134 West 32 Street Suite 605 New York, NY 10001 RE: The tariff classification of chocolate bonbons from Belgium. Dear Mr. Sonnen: In your letter dated February 6, 1998 you requested a tariff classification ruling. Samples were included with your request. The milk chocolate bonbon labelled "Illy" is stated to contain 23.6 percent cocoa butter, 22.4 percent full cream milk powder, 11.7 percent cocoa mass, 42 percent refined sugar and small quantities of lecithin and vanillin. The dark chocolate bonbon labelled "Pralinette" contains 10.7 percent cocoa butter, 45 percent cocoa mass, 43.9 percent sugar, and small quantities of lecithin and vanillin. Both products are individually wrapped candy bars weighing 0.3 ounces each, which will be packaged in cartons containing 500 pieces. The applicable subheading for the milk chocolate bonbons and dark chocolate bonbons 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 4.5 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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