The tariff classification of various cocoa preparations from the Netherlands
Issued October 21, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.8300, 1806.20.2800, 1806.20.2400, 1806.20.8100
Headings: 1806
Product description
Additional information was submitted by fax on October 20, 1999. The subject merchandise consists of four types of cocoa preparations: (1) 85 percent skimmed milk powder and 15 percent cocoa powder, (2) 85 percent full cream milk powder and 15 percent cocoa powder, (3) 70 percent full cream milk powder, 15 percent cocoa mass and 15 percent milled sugar, (4) 30 percent full cream milk powder, 15 percent cocoa mass, and 55 percent milled sugar. All of the products will be imported in 25 kilogram multi-ply paper bags with polyethylene inner liner. For purposes of this ruling, it is understood that the various cocoa preparations are in bulk form other than in blocks or slabs.
CBP rationale
The applicable subheading for the cocoa preparation containing cocoa mass in item number (4) if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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. The applicable subheading for the cocoa preparations containing cocoa powder in item numbers (1) and (2) and cocoa mass in item number (3) if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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.
Full text
NY E88525 October 21, 1999 CLA-2-18:RR:NC:SP:232 E88525 CATEGORY: Classification TARIFF NO.: 1806.20.2400; 1806.20.2800; 1806.20.8100; 1806.20.8300 Mr. Ned A. Larson Hoogwegt U.S., Inc. 724 Florsheim Drive P.O. Box 459 Libertyville, Illinois 60048-0459 RE: The tariff classification of various cocoa preparations from the Netherlands Dear Mr. Larson: In your letter dated September 23, 1999 you requested a tariff classification ruling. Additional information was submitted by fax on October 20, 1999. The subject merchandise consists of four types of cocoa preparations: (1) 85 percent skimmed milk powder and 15 percent cocoa powder, (2) 85 percent full cream milk powder and 15 percent cocoa powder, (3) 70 percent full cream milk powder, 15 percent cocoa mass and 15 percent milled sugar, (4) 30 percent full cream milk powder, 15 percent cocoa mass, and 55 percent milled sugar. All of the products will be imported in 25 kilogram multi-ply paper bags with polyethylene inner liner. For purposes of this ruling, it is understood that the various cocoa preparations are in bulk form other than in blocks or slabs. The applicable subheading for the cocoa preparation containing cocoa mass in item number (4) if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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... containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other, containing over 5.5 percent by weight butterfat...described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 54.4 cents per kilogram plus 4.4 percent ad valorem. In addition, products classified under subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 through 9904.18.14, HTS. The applicable subheading for the cocoa preparations containing cocoa powder in item numbers (1) and (2) and cocoa mass in item number (3) if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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...other...other: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 54.4 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS. 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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