J83735 J8 Ruling Active

The tariff classification of Cocoa Mix Packets

Issued May 23, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.5900, 1806.90.5500

Headings: 1806

Product description

You submitted descriptive literature with your request. The subject merchandise is two types of hot cocoa mix, that will each be packaged in boxes for retail sale containing 10 one-ounce packets. The consumer adds water or milk to produce a beverage. The first product, “Hot Cocoa Mix, Milk Chocolate” is said to contain sugar, modified whey, corn syrup, cocoa, nonfat dry milk, and traces of other ingredients. The second product, “Hot Cocoa Mix, Milk Chocolate with Mini-Marshmallows” is said to consist of sugar, sweet dairy whey, corn syrup solids, cocoa, nonfat dry milk, marshmallows, and traces of other ingredients.

CBP rationale

The applicable subheading for the “Hot Cocoa Mix, Milk Chocolate” and the “Hot Cocoa Mix, Milk Chocolate with Mini-Marshmallows” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17 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: Othe``r: Articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY J83735 May 23, 2003 CLA-2-18:RR:NC:SP:232 J83735 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Adrienne Graddy ConAgra Foods, Inc. 1933 N. Meacham Road - Suite 700 Schaumberg, IL 60173 RE: The tariff classification of Cocoa Mix Packets Dear Ms. Graddy: In your letter dated April 18, 2003, on behalf of ConAgra Grocery Products Company, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is two types of hot cocoa mix, that will each be packaged in boxes for retail sale containing 10 one-ounce packets. The consumer adds water or milk to produce a beverage. The first product, “Hot Cocoa Mix, Milk Chocolate” is said to contain sugar, modified whey, corn syrup, cocoa, nonfat dry milk, and traces of other ingredients. The second product, “Hot Cocoa Mix, Milk Chocolate with Mini-Marshmallows” is said to consist of sugar, sweet dairy whey, corn syrup solids, cocoa, nonfat dry milk, marshmallows, and traces of other ingredients. The applicable subheading for the “Hot Cocoa Mix, Milk Chocolate” and the “Hot Cocoa Mix, Milk Chocolate with Mini-Marshmallows” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17 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: Othe``r: 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 kilo 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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