CBP Ruling I84502 — The tariff classification of Chocolate Stars from Canada

Tariff classification

Headings: 1806

Product description

You submitted descriptive literature with your request. The subject merchandise is described as product #0600280-500, milk chocolate stars. This product consists of chocolate molded into star shapes, not individually wrapped, that will be imported in boxes holding 2.26 kilos or 1.5 kilos each. The stars are said to contain 58.4 percent sugar, 16.5 percent cocoa butter, 13.5 percent whole milk powder, 11 percent cocoa liquor, and traces of lecithin and vanillin. The milk fat percentage is stated to be 3.4 to 3.6 percent. Information supplied in a fax on August 6, 2002, states that the stars as imported are destined for consumption as confectionery and will not be altered or used in making other products.

CBP rationale

2.26 kilos or 1.5 kilos each. The stars are said to contain 58.4 percent sugar, 16.5 percent cocoa butter, 13.5 percent whole milk powder, 11 percent cocoa liquor, and traces of lecithin and vanillin. The milk fat percentage is stated to be 3.4 to 3.6 percent. Information supplied in a fax on August 6, 2002, states that the stars as imported are destined for consumption as confectionery and will not be altered or used in making other products. The applicable subheading for product #0600280-500, milk chocolate stars will be 1806.90.9019, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The general rate of duty will be 6 percent ad valorem.

Full text

NY I84502 August 14, 2002 CLA-2-18:RR:NC:SP:232 I84502 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Chocolate Stars from Canada Dear Mr. Forbes: In your letter dated July 18, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as product #0600280-500, milk chocolate stars. This product consists of chocolate molded into star shapes, not individually wrapped, that will be imported in boxes holding 2.26 kilos or 1.5 kilos each. The stars are said to contain 58.4 percent sugar, 16.5 percent cocoa butter, 13.5 percent whole milk powder, 11 percent cocoa liquor, and traces of lecithin and vanillin. The milk fat percentage is stated to be 3.4 to 3.6 percent. Information supplied in a fax on August 6, 2002, states that the stars as imported are destined for consumption as confectionery and will not be altered or used in making other products. The applicable subheading for product #0600280-500, milk chocolate stars will be 1806.90.9019, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The general 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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