C89390 C8 Ruling Active

The tariff classification of a Cocoa Powder Preparation from theDominican Republic.

Issued July 15, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.7300

Headings: 1806

Product description

The tariff classification of a Cocoa Powder Preparation from theDominican Republic.

CBP rationale

The applicable subheading for the cocoa powder preparation, will be 1806.20.7300, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Containing more than 65 percent by dry weight of sugar: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.

Full text

NY C89390 July 15, 1998 CLA-2-18:RR:NC:SP:232 C89390 CATEGORY: Classification TARIFF NO.: 1806.20.7300 Ms. Catin Sanchez Nutri Caribe, Inc. PO Box 360853 San Juan, Puerto Rico 00936-0853 RE: The tariff classification of a Cocoa Powder Preparation from the Dominican Republic. Dear Ms. Sanchez: In your letter dated June 18, 1998, you requested a tariff classification ruling. You submitted descriptive literature and a sample with your request. The subject merchandise is a sweet cocoa powder preparation which will be imported in 65 pound paper bags and which is intended to be further processed into drink mixes, milk-based chocolate beverages, and candies. The cocoa powder is said to consist of 79 percent sugar, 20 percent cocoa powder, and 1 percent lecithin. The applicable subheading for the cocoa powder preparation, will be 1806.20.7300, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Containing more than 65 percent by dry weight of sugar: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The duty rate will be 32.3 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 1806.20.7300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.42, HTS. 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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