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The tariff classification of sugar free chocolate (Product number PS 7475) from Canada
Issued July 8, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I83221 (July 8, 2002)
Tariff classification
HTS codes: 1806.20.9900
Headings: 1806
Product description
The subject merchandise is stated to contain 40.03 percent maltitol, 32.75 percent chocolate liquor, 13.34 percent cocoa butter, 7.22 percent alkalized chocolate liquor, 4.12 percent alkalized cocoa powder, 2.06 percent butteroil, 0.43 percent lecithin, 0.03 percent salt, 0.01 percent potassium, and 0.01 percent vanillin. The milk fat content is 2.06 percent. The product will be imported in 10 pound slabs and used for enrobing.
CBP rationale
The applicable subheading for the sugar free chocolate will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.
Full text
NY I83221 July 8, 2002 CLA-2-18:RR:NC:SP:232 I83221 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of sugar free chocolate (Product number PS 7475) from Canada Dear Mr. Forbes: In your letter dated June 6, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 40.03 percent maltitol, 32.75 percent chocolate liquor, 13.34 percent cocoa butter, 7.22 percent alkalized chocolate liquor, 4.12 percent alkalized cocoa powder, 2.06 percent butteroil, 0.43 percent lecithin, 0.03 percent salt, 0.01 percent potassium, and 0.01 percent vanillin. The milk fat content is 2.06 percent. The product will be imported in 10 pound slabs and used for enrobing. The applicable subheading for the sugar free chocolate 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 liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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