10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a milk chocolate product from Canada
Issued April 20, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G89975 (April 20, 2001)
Tariff classification
HTS codes: 1806.20.2090
Headings: 1806
Product description
A sample was included with your request. The subject merchandise is stated to contain a maximum of 59.5 percent sugar, 31.5 percent butterfat and 8.5 percent chocolate liquor. The product will be imported in 50 pound blocks packed in a poly-lined paperboard box. It will be used as an ingredient in the production of milk chocolate.
CBP rationale
The applicable subheading for the milk chocolate product in the form of a 50 pound block will be 1806.20.2090, Harmonized Tariff Schedule of the United States (HTS), 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: In blocks or slabs weighing 4.
Full text
NY G89975 April 20, 2001 CLA-2-18:RR:NC:SP:232 G89975 CATEGORY: Classification TARIFF NO.: 1806.20.2090 Mr. Lawrence M. Friedman Barnes, Richardson & Colburn 303 East Wacker Drive Suite 1100 Chicago, Illinois 60601 RE: The tariff classification of a milk chocolate product from Canada Dear Mr. Friedman: In your letter dated April 10, 2001, on behalf of Kerry Inc. of Beloit, WI, you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is stated to contain a maximum of 59.5 percent sugar, 31.5 percent butterfat and 8.5 percent chocolate liquor. The product will be imported in 50 pound blocks packed in a poly-lined paperboard box. It will be used as an ingredient in the production of milk chocolate. The applicable subheading for the milk chocolate product in the form of a 50 pound block will be 1806.20.2090, Harmonized Tariff Schedule of the United States (HTS), 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The rate of duty will be free. 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
More rulings on the same tariff codes
The tariff classification of Chocolate Pieces from Belgium and United Kingdom
The tariff classification of Rotterdam Milk Chocolate (Item No. 0930320-126) from Canada
The tariff classification of Sonoma Milk Chocolate (Item No. 0938050-441) from Canada
The tariff classification of Milk Chocolate Coating with PGPR (Item No. 0751210-446) from Canada
The tariff classification of a Milk Chocolate Coating (Item PSB330) from Canada
The tariff classification of Milk Chocolate Slabs from Canada
The tariff classification of "201 Alkmaar B/R Dark Chocolate " (product number 0930280-441) from Canada
The tariff classification of "milk chocolate" (Product number CHM-U4-GOD-105) from Belgium
The tariff classification of "bittersweet chocolate" (product number CHD-U3-GOD-105) from Belgium
The tariff classification of "milk chocolate 150 x 10 lb." (product number 0754460-126) from Canada
Follow G89975
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.