CBP Ruling E88902 — The tariff classification of a milk chocolate bar decorated with white chocolat…

Tariff classification

Headings: 1806

Product description

The subject merchandise called “Betthupferl” consists of a milk chocolate bar decorated with a white chocolate rabbit, which is set into the top of the bar. The milk chocolate bars have a net weight of 0.44 ounces, and will be packaged in plastic bags, each holding twelve bars. The product is stated to contain 41.38 percent sugar, 19.89 percent cocoa butter, 18.52 percent milk powder, 10.70 percent cocoa mass, 9.06 percent lactose and small quantities of lecithin and vanillin. The merchandise will be sold directly to the consumer in supermarkets.

CBP rationale

twelve bars. The product is stated to contain 41.38 percent sugar, 19.89 percent cocoa butter, 18.52 percent milk powder, 10.70 percent cocoa mass, 9.06 percent lactose and small quantities of lecithin and vanillin. The merchandise will be sold directly to the consumer in supermarkets. The applicable subheading for the “Betthupferl” milk chocolate bars decorated with white chocolate 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 4.4 percent ad valorem.

Full text

NY E88902 December 1, 1999 CLA-2-18:RR:NC:SP:232 E88902 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Ms. Margaret Eckert German Agricultural Marketing Board 34-33 59th Street Woodside, NY 11377 RE: The tariff classification of a milk chocolate bar decorated with white chocolate from Germany Dear Ms. Eckert: In your letter dated November 17, 1999, on behalf of Eickmeyer & Gehring GmbH & Co. KG., you requested a tariff classification ruling. Samples and an a label draft were submitted with your request. The subject merchandise called “Betthupferl” consists of a milk chocolate bar decorated with a white chocolate rabbit, which is set into the top of the bar. The milk chocolate bars have a net weight of 0.44 ounces, and will be packaged in plastic bags, each holding twelve bars. The product is stated to contain 41.38 percent sugar, 19.89 percent cocoa butter, 18.52 percent milk powder, 10.70 percent cocoa mass, 9.06 percent lactose and small quantities of lecithin and vanillin. The merchandise will be sold directly to the consumer in supermarkets. The applicable subheading for the “Betthupferl” milk chocolate bars decorated with white chocolate 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 4.4 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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