H82170 H8 Ruling Active

The tariff classification of Chocolate Flakes from the Netherlands

Issued July 5, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

You submitted descriptive literature and product samples with your request. The subject merchandise is product 141351, described as “Mr. Sprinkles” glazed chocolate flakes. These small, crunchy, dark brown flakes will be imported packaged for retail sale in 3.5-ounce boxes. They are said to consist of 65.18 percent sugar, 21 percent low fat cocoa powder, 12.3 percent cocoa butter, 1.5 percent lecithin, and a trace of vanillin.

CBP rationale

The applicable subheading for the chocolate flakes, product 141351 will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other…Other.

Full text

NY H82170 July 5, 2001 CLA-2-18:RR:NC:SP:232 H82170 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Maureen Spektor Bell Liberty Richter 400 Lyster Avenue Saddle Brook, NJ 07663-5910 RE: The tariff classification of Chocolate Flakes from the Netherlands Dear Ms. Spektor Bell: In your letter dated May 1, 2001, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is product 141351, described as “Mr. Sprinkles” glazed chocolate flakes. These small, crunchy, dark brown flakes will be imported packaged for retail sale in 3.5-ounce boxes. They are said to consist of 65.18 percent sugar, 21 percent low fat cocoa powder, 12.3 percent cocoa butter, 1.5 percent lecithin, and a trace of vanillin. The applicable subheading for the chocolate flakes, product 141351 will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other…Other. The rate of duty will be 6 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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