H86171 H8 Ruling Active

The tariff classification of Happy Easter Praline Chocolate Egg from Germany

Issued December 20, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9019

Headings: 1806

Product description

Samples were included with your request. The subject merchandise consists of solid chocolate inside a natural eggshell. The eggshells come in a variety of colors. The product label lists the ingredients as sugar, hazelnuts, cocoa butter, cocoa liquor, milk powder, soy lecithin and vanillin. The chocolate eggs are packaged in clear plastic attached to cardboard. The cardboard depicts a rabbit holding a “Happy Easter!” message.

CBP rationale

a “Happy Easter!” message. The applicable subheading for the Happy Easter Praline Chocolate Egg will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa…other…other…other: confectionery…other. The rate of duty will be 6 percent ad valorem. The same rate of duty will be in effect on January 1, 2002.

Full text

NY H86171 December 20, 2001 CLA-2-18:RR:NC:SP:232 H86171 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Maureen Spektor Bell Liberty Richter 400 Lyster Avenue Saddle Brook, New Jersey 07663-5910 RE: The tariff classification of Happy Easter Praline Chocolate Egg from Germany Dear Ms. Bell: In your letter dated December 11, 2001 you requested a tariff classification ruling. Samples were included with your request. The subject merchandise consists of solid chocolate inside a natural eggshell. The eggshells come in a variety of colors. The product label lists the ingredients as sugar, hazelnuts, cocoa butter, cocoa liquor, milk powder, soy lecithin and vanillin. The chocolate eggs are packaged in clear plastic attached to cardboard. The cardboard depicts a rabbit holding a “Happy Easter!” message. The applicable subheading for the Happy Easter Praline Chocolate Egg will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa…other…other…other: confectionery…other. The rate of duty will be 6 percent ad valorem. The same rate of duty will be in effect on January 1, 2002. 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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