Amendment to NY I87232 dated October 31, 2002
Issued December 2, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.8200, 1806.20.8100
Headings: 1806
Product description
You supplied descriptive literature with your request. The subject merchandise is product #0950360-126, described as milk chocolate coating. It will be imported in 10 pound slabs. It is assumed for purposes of this ruling that the product is intended for use as a coating for confectionery and/or pastry. It is said to contain 46.52 percent sugar, 21.87 percent cocoa butter, 9.83 percent nonfat dry milk, 9.07 percent cocoa liquor, 6.89 percent whole milk powder, 3.16 percent milk fat, 1.42 percent cocoa powder, and traces of lecithin, stabilizers and vanillin. The total fat is said to be 5.47 percent, and the total weight of milk solids is stated to be 20.78 percent
CBP rationale
The applicable subheading for product #0950360-126, milk chocolate coating, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), 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: other.
Full text
NY I88783 December 2, 2002 CLA-2-18:RR:NC:SP:232 I88783 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8200 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: Amendment to NY I87232 dated October 31, 2002 Dear Mr. Forbes: In your letter dated November 19, 2002, you requested an amendment to classification ruling NY I87232 that was issued to you on October31, 2002 from this office. You have brought to our attention that the 5.47 percent milk fat in the Milk Chocolate Coating is included in the 20.78 percent milk solids in the product. The other ingredients in the original ruling remain the same. In your letter dated September 30, 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 #0950360-126, described as milk chocolate coating. It will be imported in 10 pound slabs. It is assumed for purposes of this ruling that the product is intended for use as a coating for confectionery and/or pastry. It is said to contain 46.52 percent sugar, 21.87 percent cocoa butter, 9.83 percent nonfat dry milk, 9.07 percent cocoa liquor, 6.89 percent whole milk powder, 3.16 percent milk fat, 1.42 percent cocoa powder, and traces of lecithin, stabilizers and vanillin. The total fat is said to be 5.47 percent, and the total weight of milk solids is stated to be 20.78 percent The applicable subheading for product #0950360-126, milk chocolate coating, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), 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: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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
Ruling history
More rulings on the same tariff codes
The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for an Anhydrous Milkfat and Cocoa Liquor Blend.(“CDP 991 Blend”)
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