J81059 J8 Ruling Active

The tariff classification of a sugar-free white chocolate from Belgium.

Issued February 20, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.8200

Headings: 2106

Product description

An ingredients breakdown accompanied your January letter. The samples were examined and disposed of. La Nouba Sugar Free White Chocolate consists of 46.4 percent maltitol, 30 percent cocoa butter, and 23.2 percent full cream milk powder. The product, in bar form, is retail packed in wrappers containing 1.5 ounces, net weight.

CBP rationale

The applicable subheading for the sugar-free white chocolate will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids…other.

Full text

NY J81059 February 20, 2003 CLA-2-21:RR:NC:2:228 J81059 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Norman Elisberg Lafayette Shipping Company 2425B 3rd Street Fort Lee, NJ 07024-4051 RE: The tariff classification of a sugar-free white chocolate from Belgium. Dear Mr. Elisberg: In your letters dated December 9, 2002 and January 27, 2003, on behalf of La Nouba Inc., Midland Park, NJ, you requested a tariff classification ruling. Samples and a manufacturers flow chart were submitted with your first letter. An ingredients breakdown accompanied your January letter. The samples were examined and disposed of. La Nouba Sugar Free White Chocolate consists of 46.4 percent maltitol, 30 percent cocoa butter, and 23.2 percent full cream milk powder. The product, in bar form, is retail packed in wrappers containing 1.5 ounces, net weight. The applicable subheading for the sugar-free white chocolate will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids…other. The rate of duty will be 6.4 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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