I84923 I8 Ruling Active

The tariff classification of Semisweet Chocolate Chips (Product number 0701690-050) from Canada

Issued August 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.3600

Headings: 1806

Product description

The subject merchandise is stated to contain 52.44 percent sugar, 36.70 percent natural chocolate liquor, 7.39 percent cocoa butter, 2.10 percent anhydrous dextrose, 1.11 percent milkfat, 0.24 percent soya lecithin and 0.02 percent vanilla extract. The product will be imported in the form of chips in 50 pound bags. It will be used in baking.

CBP rationale

The applicable subheading for the Semisweet Chocolate Chips will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar.

Full text

NY I84923 August 22, 2002 CLA-2-18:RR:NC:SP:232 I84923 CATEGORY: Classification TARIFF NO.: 1806.20.3600 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Semisweet Chocolate Chips (Product number 0701690-050) from Canada Dear Mr. Forbes: In your letter dated July 25, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 52.44 percent sugar, 36.70 percent natural chocolate liquor, 7.39 percent cocoa butter, 2.10 percent anhydrous dextrose, 1.11 percent milkfat, 0.24 percent soya lecithin and 0.02 percent vanilla extract. The product will be imported in the form of chips in 50 pound bags. It will be used in baking. The applicable subheading for the Semisweet Chocolate Chips will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, HTS. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →