E89968 E8 Ruling Active

The tariff classification of Cocoa Powder from the Ivory Coast

Issued November 26, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1805.00.0000

Headings: 1805

Product description

You submitted a product description with your request. The subject merchandise is said to be cocoa powder with no additives, which will be imported in bulk for commercial use.

CBP rationale

The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter.

Full text

NY E89968 November 26, 1999 CLA-2-18:RR:NC:SP:232 E89968 CATEGORY: Classification TARIFF NO.: 1805.00.0000 Ms. Lauren Keffer 120 North Myers Street, Suite “K” Burbank, CA 91506 RE: The tariff classification of Cocoa Powder from the Ivory Coast Dear Ms. Keffer: In your letter dated November 16, 1999, you requested a tariff classification ruling. You submitted a product description with your request. The subject merchandise is said to be cocoa powder with no additives, which will be imported in bulk for commercial use. The applicable subheading for the cocoa powder will be 1805.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. Articles classifiable under subheading 1805.00.0000, HTS, which are products of the Ivory Coast may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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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