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E85648 E8 Ruling Active

The tariff classification of Item 5281 Bouche au Chocolat Bulk from Belgium

Issued August 13, 1999 by U.S. Customs and Border Protection.

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E8 E85648 (August 13, 1999)

Tariff classification

HTS codes: 1806.31.0049

Headings: 1806

Product description

The submitted sample consists of a gold colored cardboard box holding 5 chocolate bars. The cardboard box is tied with a ribbon and is inside a gold colored paper bag. The subject merchandise is described as a chocolate candy in a square type shape. It is stated to contain bittersweet chocolate, lecithin, vanillin, heavy cream, corn syrup, butter, sugar and natural flavoring. The chocolate bars have a center portion which is surrounded by a chocolate coating.

CBP rationale

5 chocolate bars. The cardboard box is tied with a ribbon and is inside a gold colored paper bag. The subject merchandise is described as a chocolate candy in a square type shape. It is stated to contain bittersweet chocolate, lecithin, vanillin, heavy cream, corn syrup, butter, sugar and natural flavoring. The chocolate bars have a center portion which is surrounded by a chocolate coating. The applicable subheading for the Item 5281 Bouche au Chocolat Bulk will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food prepartions containing cocoa: other, in blocks, slabs or bars: Filled…confectionery…other. The rate of duty will be 5.8 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (19 C.F.R. Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Full text

NY E85648 August 13, 1999 CLA-2-18:RR:NC:SP:232 E85648 CATEGORY: Classification TARIFF NO.: 1806.31.0049 Mr. James J. Kelly Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Item 5281 Bouche au Chocolat Bulk from Belgium Dear Mr. Kelly: In your letter dated August 9, 1999, on behalf of Godiva Chocolates Inc., you requested a tariff classification ruling. A sample and information were submitted with your initial request dated June 14, 1999. The submitted sample consists of a gold colored cardboard box holding 5 chocolate bars. The cardboard box is tied with a ribbon and is inside a gold colored paper bag. The subject merchandise is described as a chocolate candy in a square type shape. It is stated to contain bittersweet chocolate, lecithin, vanillin, heavy cream, corn syrup, butter, sugar and natural flavoring. The chocolate bars have a center portion which is surrounded by a chocolate coating. The applicable subheading for the Item 5281 Bouche au Chocolat Bulk will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food prepartions containing cocoa: other, in blocks, slabs or bars: Filled…confectionery…other. The rate of duty will be 5.8 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (19 C.F.R. Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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