F81860 F8 Ruling Active

The tariff classification of Chocolate Candies from France

Issued February 1, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9019

Headings: 1806

Product description

These are assortments of milk, white, and dark chocolates which are said to consist of sugar, hazelnuts, cocoa mass, cocoa butter, hydrogenated vegetable fat, whole milk powder, lactose, glucose syrup, whey powder, water, lecithin, invert sugar, and flavorings in varying percentages. These candies all have differing centers such as orange peel, cherries, and other chocolate fillings.

CBP rationale

The applicable subheading for the boxes of assorted chocolates will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other.

Full text

NY F81860 February 1, 2000 CLA-2-18:RR:NC:SP:232 F81860 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Ellen A. DiLapi Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of Chocolate Candies from France Dear Ms. DiLapi: In your letter dated January 21, 2000, on behalf of Eastern Star Distributing Co., Inc., you requested a tariff classification ruling. You submitted samples and descriptive literature with your request. The merchandise in question is assorted chocolate candies, which will be imported retail packaged in boxes of 22.88 ounces (650 grams) which contain 58 individual pieces. The candies come in various shapes and designs, and some of them are foil-wrapped. The samples submitted are of the “Rose D’Amour” and “Czar Nicholas II” varieties. These are assortments of milk, white, and dark chocolates which are said to consist of sugar, hazelnuts, cocoa mass, cocoa butter, hydrogenated vegetable fat, whole milk powder, lactose, glucose syrup, whey powder, water, lecithin, invert sugar, and flavorings in varying percentages. These candies all have differing centers such as orange peel, cherries, and other chocolate fillings. The applicable subheading for the boxes of assorted chocolates will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other... Confectionery: Other. The rate of duty will be 6 percent ad valorem. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 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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