The tariff classification of a Chocolate Coating from Canada
Issued April 23, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.5000
Headings: 1806
Product description
The subject merchandise is product CHF-0532MO-126, described as sweet chocolate with coffee. It will be imported in 2.5 kilo blocks, and is intended for use as a coating, presumably for confectionery and/or pastry. It is said to contain 42.5 percent sugar, 38.5 percent cocoa liquor, 16 percent cocoa fat, a small amount of coffee as a flavor, and traces of lecithin.
CBP rationale
The applicable subheading for the product CHF-0532MO-126, sweet chocolate with coffee, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: 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: Other: Other: The general rate of duty will be 4.
Full text
NY J82668 April 23, 2003 CLA-2-18:RR:NC:SP:232 J82668 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Chocolate Coating from Canada Dear Mr. Forbes: In your letter dated March 14, 2003, 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 CHF-0532MO-126, described as sweet chocolate with coffee. It will be imported in 2.5 kilo blocks, and is intended for use as a coating, presumably for confectionery and/or pastry. It is said to contain 42.5 percent sugar, 38.5 percent cocoa liquor, 16 percent cocoa fat, a small amount of coffee as a flavor, and traces of lecithin. The applicable subheading for the product CHF-0532MO-126, sweet chocolate with coffee, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: 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: Other: Other: The general rate of duty will be 4.3 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
More rulings on the same tariff codes
The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) for a Chocolate Preparation
The tariff classification of Semi-Sweet Chocolate Chips from Canada
The tariff classification of chocolate products from Switzerland
The tariff classification of a chocolate preparation from Canada
The tariff classification of Chocolate Pieces from Belgium and United Kingdom
The tariff classification of food ingredients from Germany
The tariff classification of Concentrated Chocolate Chip Preparation (product number 022344), from Germany
The tariff classification of food ingredients from Germany
The tariff classification of food ingredients from Germany
The tariff classification of food ingredients from Germany
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 →