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The tariff classification of Product VM96E Decor Chips from Switzerland
Issued August 21, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H84794 (August 21, 2001)
Tariff classification
HTS codes: 1806.20.9900
Headings: 1806
Product description
You sent descriptive literature and a sample of small dark chocolate flakes with your request. Product VM96E Decor Chips will be imported in 4-kilogram boxes, and shipped two boxes to a master case. The product will be used to decorate cakes, pastries, and ice cream. This product is said to consist of 64.11 percent sugar, 13.25 percent cocoa powder, 13.25 percent cocoa mass, 6.63 percent cocoa butter, and traces of glucose syrup, lecithin, and vanillin.
CBP rationale
The applicable subheading for the Product VM96E Decor Chips will be 1806.20.9900, 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: Other: Other: Other: Other.
Full text
NY H84794 August 21, 2001 CLA-2-18:RR:NC:SP:232 H84794 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of Product VM96E Decor Chips from Switzerland Dear Mr. Schellenberger: In your letter dated July 31, 2001, you requested a tariff classification ruling. You sent descriptive literature and a sample of small dark chocolate flakes with your request. Product VM96E Decor Chips will be imported in 4-kilogram boxes, and shipped two boxes to a master case. The product will be used to decorate cakes, pastries, and ice cream. This product is said to consist of 64.11 percent sugar, 13.25 percent cocoa powder, 13.25 percent cocoa mass, 6.63 percent cocoa butter, and traces of glucose syrup, lecithin, and vanillin. The applicable subheading for the Product VM96E Decor Chips will be 1806.20.9900, 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: Other: Other: Other: Other. The rate of duty will be 8.5 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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