The tariff classification of a milk chocolate couverture from Switzerland
Issued October 5, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.3000
Headings: 1806
Product description
The subject merchandise is described as CS36E Maracaibo Criolait, Rondo Grand Cru. It is stated to contain 37.27 percent sugar, 26.62 percent cocoa butter, 11.39 percent cocoa mass, 10.65 percent whole milk powder, 10.65 percent skimmed milk powder, 3.19 percent cream milk powder, and small quantities of emulsifier and vanilla. The milk fat content is said to be 4.90 percent. The product is in the form of coins. It will be packaged in 2 kilogram bags, packed three in a 6 kilogram carton, and shipped two cartons to as 12 kilogram master case. The merchandise will be used to coat pralines, for chocolates and for special desserts.
CBP rationale
The applicable subheading for the CS36E Maracaibo Croilait, Rondo Grand Cru will be 1806.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: other: other: other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): other: other.
Full text
NY G82094 October 5, 2000 CLA-2-18:RR:NC:SP:232 G82094 CATEGORY: Classification TARIFF NO.: 1806.90.3000 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of a milk chocolate couverture from Switzerland Dear Mr. Schellenberger: In your letter dated September 12, 2000 you requested a tariff classification ruling. The subject merchandise is described as CS36E Maracaibo Criolait, Rondo Grand Cru. It is stated to contain 37.27 percent sugar, 26.62 percent cocoa butter, 11.39 percent cocoa mass, 10.65 percent whole milk powder, 10.65 percent skimmed milk powder, 3.19 percent cream milk powder, and small quantities of emulsifier and vanilla. The milk fat content is said to be 4.90 percent. The product is in the form of coins. It will be packaged in 2 kilogram bags, packed three in a 6 kilogram carton, and shipped two cartons to as 12 kilogram master case. The merchandise will be used to coat pralines, for chocolates and for special desserts. The applicable subheading for the CS36E Maracaibo Croilait, Rondo Grand Cru will be 1806.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: other: other: other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): other: other. The rate of duty will be 52.8 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24, HTS. 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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