I88764 I8 Ruling Active

The tariff classification of a chocolate cereal product from France

Issued December 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.5900, 1806.90.5500

Headings: 1806

Product description

The subject merchandise, described as Cracriz 933, is stated to contain wheat flour, cocoa powder, palm oil, saccharose, wheat malt, salt and vanillin. The product consists of round grains of approximately 2.8 millimeters., which will be used to mix in centers or other cereal products. The merchandise will be packaged in boxes of 15 kilograms, or bags of 140 kilograms.

CBP rationale

The applicable subheading for the Cracriz 933, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY I88764 December 16, 2002 CLA-2-18:RR:NC:SP:232 I88764 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr Richard Callebaut 125 Larkspur Street, Suite 214 San Rafael, CA 94901 RE: The tariff classification of a chocolate cereal product from France Dear Mr. Callebaut: In your letter dated November 15, 2002 you requested a tariff classification ruling. A sample and information were submitted with your request dated October 17, 2002. The subject merchandise, described as Cracriz 933, is stated to contain wheat flour, cocoa powder, palm oil, saccharose, wheat malt, salt and vanillin. The product consists of round grains of approximately 2.8 millimeters., which will be used to mix in centers or other cereal products. The merchandise will be packaged in boxes of 15 kilograms, or bags of 140 kilograms. The applicable subheading for the Cracriz 933, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS. 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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