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I84822 I8 Ruling Active

The tariff classification of semisweet chocolate chunks (Product number 0750080-058) from Canada

Issued August 8, 2002 by U.S. Customs and Border Protection.

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I8 I84822 (August 8, 2002)

Tariff classification

HTS codes: 1806.20.9900

Headings: 1806

Product description

The subject merchandise is stated to contain 42.63 percent sugar, 39.59 percent alkalized chocolate liquor, 10.57 percent cocoa butter, 5.08 percent cocoa powder, 1.52 percent anhydrous milkfat, 0.51 percent soya lecithin and 0.09 percent vanilla extract. The total milk fat content is 1.52 percent. The product will be imported in 50 pound containers and used for enrobing.

CBP rationale

The applicable subheading for the semisweet chocolate chunks 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 I84822 August 8, 2002 CLA-2-18:RR:NC:SP:232 I84822 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 semisweet chocolate chunks (Product number 0750080-058) from Canada Dear Mr. Forbes: In your letter dated July 22, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 42.63 percent sugar, 39.59 percent alkalized chocolate liquor, 10.57 percent cocoa butter, 5.08 percent cocoa powder, 1.52 percent anhydrous milkfat, 0.51 percent soya lecithin and 0.09 percent vanilla extract. The total milk fat content is 1.52 percent. The product will be imported in 50 pound containers and used for enrobing. The applicable subheading for the semisweet chocolate chunks 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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