CBP Ruling I87231 — The tariff classification of Dark Chocolate from Canada

Tariff classification

Headings: 1806

Product description

You supplied descriptive literature with your request. The subject merchandise is product #0780500-500-PSH7725, semi-sweet chocolate that will be molded into chunks and imported in 50-pound boxes. The chocolate will be used as inclusions in the manufacture of cookies. This product is said to contain 56.4 percent sugar, 38.9 percent cocoa liquor, 2.24 percent cocoa butter, 2.1 percent anhydrous dextrose, and traces of lecithin and vanilla.

CBP rationale

The applicable subheading for product #0780500-500-PSH7725, semi-sweet chocolate, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Other.

Full text

NY I87231 October 31, 2002 CLA-2-18:RR:NC:SP:232 I87231 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Dark Chocolate from Canada Dear Mr. Forbes: In your letter dated October 1, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product #0780500-500-PSH7725, semi-sweet chocolate that will be molded into chunks and imported in 50-pound boxes. The chocolate will be used as inclusions in the manufacture of cookies. This product is said to contain 56.4 percent sugar, 38.9 percent cocoa liquor, 2.24 percent cocoa butter, 2.1 percent anhydrous dextrose, and traces of lecithin and vanilla. The applicable subheading for product #0780500-500-PSH7725, semi-sweet chocolate, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Other. The general rate of duty will be 4.3 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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