J82715 J8 Ruling Active

The tariff classification of a sugar/cocoa blend from Canada

Issued April 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.10.5500

Headings: 1806

Product description

The subject merchandise is stated to contain 94 percent sugar and 6 percent cocoa powder. The sugar is refined in Mexico. The cocoa powder is produced in the United States from cocoa beans from Brazil. The sugar and cocoa powder are sent to Canada, where they are blended and packaged in 2,000 pound totes for shipment to the United States.

Full text

NY J82715 April 2, 2003 CLA-2-18:RR:NC:SP:232 J82715 CATEGORY: Classification TARIFF NO.: 1806.10.5500 Mr. Rodney Ralston UPS Supply Chain Solutions 1 Transborder Drive Champlain, NY 12919 RE: The tariff classification of a sugar/cocoa blend from Canada Dear Mr. Ralston: In your letter dated March 17, 2003, on behalf of Synergy Foods LLC, you requested a tariff classification ruling. The subject merchandise is stated to contain 94 percent sugar and 6 percent cocoa powder. The sugar is refined in Mexico. The cocoa powder is produced in the United States from cocoa beans from Brazil. The sugar and cocoa powder are sent to Canada, where they are blended and packaged in 2,000 pound totes for shipment to the United States. The applicable tariff provision for the sugar/cocoa blend will be 1806.10.5500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for cocoa powder, containing added sugar or other sweetening matter: containing 90 percent or more by dry weight of sugar...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The general rate of duty will be 33.6 cents per kilogram. 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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