The tariff classification of a Milk Chocolate Coating from Canada
Issued November 19, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.2090
Headings: 1806
Product description
You supplied descriptive literature with your request. Further information arrived via fax on October 21, 2002. The subject merchandise is product 823NV-132, described as milk chocolate. It will be imported in 5-kilo blocks. It is assumed for the purposes of this ruling that this product is intended for use as a coating for confectionery and/or pastry. It is said to contain 42 percent sugar, 23.6 percent cocoa fat, 22.4 percent whole milk powder, 11.7 percent cocoa liquor, and traces of lecithin and vanilla. The total milk fat is said to be 6 percent. The total weight of milk solids is stated to be 21.8 percent.
CBP rationale
The applicable subheading for the product 823NV-132, milk chocolate coating, will be 1806.20.2090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars 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: In blocks or slabs weighing 4.
Full text
NY I87822 November 19, 2002 CLA-2-18:RR:NC:SP:232 I87822 CATEGORY: Classification TARIFF NO.: 1806.20.2090 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Milk Chocolate Coating from Canada Dear Mr. Forbes: In your letter dated October 17, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. Further information arrived via fax on October 21, 2002. The subject merchandise is product 823NV-132, described as milk chocolate. It will be imported in 5-kilo blocks. It is assumed for the purposes of this ruling that this product is intended for use as a coating for confectionery and/or pastry. It is said to contain 42 percent sugar, 23.6 percent cocoa fat, 22.4 percent whole milk powder, 11.7 percent cocoa liquor, and traces of lecithin and vanilla. The total milk fat is said to be 6 percent. The total weight of milk solids is stated to be 21.8 percent. The applicable subheading for the product 823NV-132, milk chocolate coating, will be 1806.20.2090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars 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: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The general rate of duty will be free. 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
More rulings on the same tariff codes
The tariff classification of Chocolate Pieces from Belgium and United Kingdom
The tariff classification of Rotterdam Milk Chocolate (Item No. 0930320-126) from Canada
The tariff classification of Sonoma Milk Chocolate (Item No. 0938050-441) from Canada
The tariff classification of Milk Chocolate Coating with PGPR (Item No. 0751210-446) from Canada
The tariff classification of a Milk Chocolate Coating (Item PSB330) from Canada
The tariff classification of Milk Chocolate Slabs from Canada
The tariff classification of "201 Alkmaar B/R Dark Chocolate " (product number 0930280-441) from Canada
The tariff classification of "milk chocolate" (Product number CHM-U4-GOD-105) from Belgium
The tariff classification of "bittersweet chocolate" (product number CHD-U3-GOD-105) from Belgium
The tariff classification of "milk chocolate 150 x 10 lb." (product number 0754460-126) from Canada
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 →