H83652 H8 Ruling Active

The tariff classification of Chocolate Bars from Ghana

Issued August 6, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.32.9000

Headings: 1806

Product description

You submitted descriptive literature with your request. The subject merchandise is described as organic chocolate bars that will weigh 3.5 ounces and will be imported for retail sale. These bars are said to contain 33.74 percent cocoa butter, 29 percent soybean powder, 22.8 percent honey, 13.96 percent cocoa liquor, and traces of lecithin and vanillin.

CBP rationale

The applicable subheading for the chocolate bars will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other.

Full text

NY H83652 August 6, 2001 CLA-2-18:RR:NC:SP:232 H83652 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Mr. H.J. Quao Donkor Queen Yasmin Co., Inc. 1530 Commercial Court Jonesboro, GA 30238 RE: The tariff classification of Chocolate Bars from Ghana Dear Mr. Donkor: In your letter dated July 3, 2001, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as organic chocolate bars that will weigh 3.5 ounces and will be imported for retail sale. These bars are said to contain 33.74 percent cocoa butter, 29 percent soybean powder, 22.8 percent honey, 13.96 percent cocoa liquor, and traces of lecithin and vanillin. The applicable subheading for the chocolate bars will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The duty rate will be 6 percent ad valorem. Articles classifiable under subheading 1806.32.9000, HTS, which are products of Ghana may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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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