F83016 F8 Ruling Active

The tariff classification of Chocolate Coating from Canada.

Issued February 23, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.8300, 1806.20.8100

Headings: 1806

Product description

You submitted descriptive literature with your request. The subject merchandise is a sugar free chocolate coating, which will be imported in solid form, in 450 pound blocks. It is to be used for enrobing and molding after importation. Product VL 19053 Sucrose Free Milk is stated to contain 35.05 percent maltitol, 25.9 percent whole milk powder, 20.57 percent cocoa butter, 13.1 percent cocoa paste, 4.57 percent lactose, and traces of lecithin, cream powder, and flavors such as vanilla and almond.

Full text

NY F83016 February 23, 2000 CLA-2-18:RR:NC:SP:232 F83016 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8300 Ms. Darlene DiBernardo Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Chocolate Coating from Canada. Dear Ms. DiBernardo In your letter dated February 9, 2000, on behalf of Barry Callebaut, Inc., of St. Albans, Vermont, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is a sugar free chocolate coating, which will be imported in solid form, in 450 pound blocks. It is to be used for enrobing and molding after importation. Product VL 19053 Sucrose Free Milk is stated to contain 35.05 percent maltitol, 25.9 percent whole milk powder, 20.57 percent cocoa butter, 13.1 percent cocoa paste, 4.57 percent lactose, and traces of lecithin, cream powder, and flavors such as vanilla and almond. The applicable tariff provision for Product VL 19053 Sucrose Free Milk, 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 Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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 general 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 52.8 cents per kilogram plus 8.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →