F88653 F8 Ruling Active

The tariff classification of Semper Dark Ganache from Sweden

Issued June 30, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.6000

Headings: 1806

Product description

You supplied descriptive literature with your request. The subject merchandise is Semper Dark Ganache. This is described as a firm dark chocolate couverture that will be imported in 12-pound pails. It will be used as a confectioner’s coating, for enrobing or dipping of confectionery or pastries. This product is stated to contain 40 percent vegetable oil, 26 percent sugar, 24 percent cocoa powder, 8 percent skim milk powder, and traces of lecithin and flavors.

CBP rationale

The applicable subheading for the Semper Dark Ganache will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, 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: Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.

Full text

NY F88653 June 30, 2000 CLA-2-18:RR:NC:SP:232 F88653 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. George T. Biris Davies, Turner & Co. 39 Broadway, Suite 650 New York, NY 10006 RE: The tariff classification of Semper Dark Ganache from Sweden Dear Mr. Biris In your letter dated May 30, 2000, on behalf of Arla Foods of Northhampton, New Hampshire, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is Semper Dark Ganache. This is described as a firm dark chocolate couverture that will be imported in 12-pound pails. It will be used as a confectioner’s coating, for enrobing or dipping of confectionery or pastries. This product is stated to contain 40 percent vegetable oil, 26 percent sugar, 24 percent cocoa powder, 8 percent skim milk powder, and traces of lecithin and flavors. The applicable subheading for the Semper Dark Ganache will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, 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: Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2 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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