CBP Ruling D83574 — The tariff classification of Chocolate "Corks" from France.

Tariff classification

Headings: 1806

Product description

You submitted descriptive literature and a photograph of the product with your request. You supplied additional information during a telephone conversation. The merchandise in question is foil-wrapped chocolates shaped to resemble champagne corks in size, shape, and coloring. To enhance the similarity, they will be sold in two sizes of champagne bottles which have had the bottoms removed and replaced with plastic to make insertion and removal of the chocolates possible, while still retaining the distinctive appearance of unopened champagne bottles. The "full bottle" contains 350 grams, and the smaller "split" contains 200 grams. The chocolate "corks" are stated to consist of 36.42 percent sugar, 13.49 percent cocoa butter, 11.5 percent skim milk powder, 9.33 percent cocoa mass; 7.14 percent hazelnut paste, 6.49 percent marc de champagne, 4.76 percent white fondant, 4.37 percent milk fat, 2.9 percent flavors, 1.67 percent glucose, 1.19 percent sorbitol, and traces of lecithin and vanilla.

CBP rationale

The applicable subheading for the chocolate "corks" will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other.

Full text

NY D83574 October 30, 1998 CLA-2-18:RR:NC:SP:232 D83574 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. Douglas M. Folsom Good Food & Gift Enterprises, Inc. 318 Manley Street #7 West Bridgewater, MA 02379 RE: The tariff classification of Chocolate "Corks" from France. Dear Mr. Folsom: In your letter dated October 2, 1998, you requested a tariff classification ruling. You submitted descriptive literature and a photograph of the product with your request. You supplied additional information during a telephone conversation. The merchandise in question is foil-wrapped chocolates shaped to resemble champagne corks in size, shape, and coloring. To enhance the similarity, they will be sold in two sizes of champagne bottles which have had the bottoms removed and replaced with plastic to make insertion and removal of the chocolates possible, while still retaining the distinctive appearance of unopened champagne bottles. The "full bottle" contains 350 grams, and the smaller "split" contains 200 grams. The chocolate "corks" are stated to consist of 36.42 percent sugar, 13.49 percent cocoa butter, 11.5 percent skim milk powder, 9.33 percent cocoa mass; 7.14 percent hazelnut paste, 6.49 percent marc de champagne, 4.76 percent white fondant, 4.37 percent milk fat, 2.9 percent flavors, 1.67 percent glucose, 1.19 percent sorbitol, and traces of lecithin and vanilla. The applicable subheading for the chocolate "corks" will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Confectionery: Other. The rate of duty will be 6.3 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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