I85847 I8 Ruling Active

The tariff classification of Chocolate from Canada

Issued September 27, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9019

Headings: 1806

Product description

You submitted descriptive literature with your request. You also supplied additional details in a phone conversation on September 10, 2002. The subject merchandise is described as product 0750320-079, milk chocolate wafers that will be imported in 20-kilo bags. The product is ready for consumption as imported, and will be repackaged for retail sale after importation. It is said to contain 49.6 percent sugar, 20 percent cocoa liquor, 16.7 percent cocoa butter, 9.3 percent skim milk powder, 3.8 percent milk fat, and traces of lecithin and vanillin.

CBP rationale

The applicable subheading for product 0750320-079, milk chocolate wafers, 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: Other…Confectionery: Other.

Full text

NY I85847 September 27, 2002 CLA-2-18:RR:NC:SP:232 I85847 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 from Canada Dear Mr. Forbes: In your letter dated August 28, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You submitted descriptive literature with your request. You also supplied additional details in a phone conversation on September 10, 2002. The subject merchandise is described as product 0750320-079, milk chocolate wafers that will be imported in 20-kilo bags. The product is ready for consumption as imported, and will be repackaged for retail sale after importation. It is said to contain 49.6 percent sugar, 20 percent cocoa liquor, 16.7 percent cocoa butter, 9.3 percent skim milk powder, 3.8 percent milk fat, and traces of lecithin and vanillin. The applicable subheading for product 0750320-079, milk chocolate wafers, 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: 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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