F81210 F8 Ruling Active

The tariff classification of mocha powders from Canada.

Issued January 5, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.5900, 1806.90.5500

Headings: 1806

Product description

The subject merchandise consists of DM-9653 Bar Mocha Powder, and DM-9859 Condiment Bar Mocha Powder. The products are stated to contain sugar, cocoa powders and vanillin. The DM-9653 product will be imported in 3.9 pound bags and used as an ingredient in the manufacture of a syrup. The DM-9859 product will be imported in 3.25 pound canisters, repackaged into small shakers, and used as a condiment on retail products. It is noted that the submitted canister also lists corn starch as an ingredient.

CBP rationale

The applicable subheading for the DM-9653 Bar Mocha Powder and the DM-9859 Condiment Bar Mocha Powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa.

Full text

NY F81210 January 5, 2000 CLA-2-18:RR:NC:SP:232 F81210 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Robert F. Domey Fritz Companies, Inc. 100 Walnut Street, Door 20 Champlain, NY 12979 RE: The tariff classification of mocha powders from Canada. Dear Mr. Domey: In your letter dated December 20, 1999, on behalf of ADM Cocoa Canada Limited, you requested a tariff classification ruling. Information and samples were submitted with your initial request dated October 12, 1999. The subject merchandise consists of DM-9653 Bar Mocha Powder, and DM-9859 Condiment Bar Mocha Powder. The products are stated to contain sugar, cocoa powders and vanillin. The DM-9653 product will be imported in 3.9 pound bags and used as an ingredient in the manufacture of a syrup. The DM-9859 product will be imported in 3.25 pound canisters, repackaged into small shakers, and used as a condiment on retail products. It is noted that the submitted canister also lists corn starch as an ingredient. The applicable subheading for the DM-9653 Bar Mocha Powder and the DM-9859 Condiment Bar Mocha Powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 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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