This ruling has been revoked and is no longer current.

Superseded by {966723}.

I86136 I8 Ruling REVOKED

The tariff classification of Small Chocolate Lentils from Sweden

Issued September 25, 2002 by U.S. Customs and Border Protection.

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I8 I86136 (September 25, 2002)

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

The subject merchandise consists of a chocolate center coated with a hard sugar glaze in different colors. It is stated to contain 68 percent sugar, 10 percent cocoa butter, 9 percent cocoa liquor, 9 percent whole milk powder, 3 percent whey powder and small quantities of various other ingredients. The merchandise will be used by bakeries as decorations on cakes, pastries and inside cookies.

CBP rationale

The applicable subheading for the Small Chocolate Lentils will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other.

Full text

NY I86136 September 25, 2002 CLA-2-18:RR:NC:SP:232 I86136 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Richard R. Wohlrab LE Coppersmith, Inc. AIOP Bldg. A3W 145 Hook Creek Blvd. Valley Stream NY 11581 RE: The tariff classification of Small Chocolate Lentils from Sweden Dear Mr. Wohlrab: In your letter dated September 6, 2002 you requested a tariff classification ruling. Samples were submitted with your request. The subject merchandise consists of a chocolate center coated with a hard sugar glaze in different colors. It is stated to contain 68 percent sugar, 10 percent cocoa butter, 9 percent cocoa liquor, 9 percent whole milk powder, 3 percent whey powder and small quantities of various other ingredients. The merchandise will be used by bakeries as decorations on cakes, pastries and inside cookies. The applicable subheading for the Small Chocolate Lentils will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other. The 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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