The tariff classification of Chocolates from Canada.
Issued December 13, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.9019
Headings: 1806
Product description
You submitted a product sample and descriptive literature with your request. The sample of the subject merchandise is labeled as JB607D-2A. This consists of chocolate confections that will be imported for retail sale in a red satin-covered, heart-shaped box that will be tied with a white satin bow. The box, which is manufactured in China, is 5 ½ inches high by 7 ½ inches wide. The lid is 1 ½ inches deep, and features textile rosettes recessed within. The chocolates are produced in Canada. The box, although decorative in nature, is considered as normal packaging for this type of good.
CBP rationale
The applicable subheading for the chocolates 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…Confectionery: Other.
Full text
NY I88595 December 13, 2002 CLA-2-18:RR:NC:SP:232 I88595 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Darlene DiBernardo Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Chocolates from Canada. Dear Ms. DiBernardo In your letter dated November 19, 2002, on behalf of GMV Chocolates, of Montreal, Canada, you requested a tariff classification ruling. You submitted a product sample and descriptive literature with your request. The sample of the subject merchandise is labeled as JB607D-2A. This consists of chocolate confections that will be imported for retail sale in a red satin-covered, heart-shaped box that will be tied with a white satin bow. The box, which is manufactured in China, is 5 ½ inches high by 7 ½ inches wide. The lid is 1 ½ inches deep, and features textile rosettes recessed within. The chocolates are produced in Canada. The box, although decorative in nature, is considered as normal packaging for this type of good. The applicable subheading for the chocolates 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…Confectionery: Other. The general rate of duty will be 6 percent ad valorem. Your inquiry also asks for country of origin for marking purposes of this product. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. In this instance, proper marking of the box of chocolates would be “Made in Canada” or “Product of Canada”, as you had suggested. The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 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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