The tariff classification of a Sugar Free Coating from Canada
Issued May 23, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.9900
Headings: 1806
Product description
You supplied descriptive literature with your request. The subject merchandise is product 0991331-126, described as a chocolate flavored sugar free coating. It will be imported in 10-pound slabs. It is assumed for the purposes of this ruling that this product is intended for use in molding and enrobing confectionery and/or pastry. It is said to consist of 25.66 percent maltitol amalty crystalline, 25.63 percent anhydrous lactitol, 24.96 percent cocoa butter, 12.31 percent chocolate liquor, 5.62 percent precipitated calcium carbonate, 5.07 percent milk fat, and traces of calcium caseinate, lecithin, and vanilla extract. The total milk fat is said to be 5.08 percent, and the milk solids are stated as 5.69 percent.
CBP rationale
The applicable subheading for product 0991331-126, chocolate flavored sugar free coating, will be 1806.20.9900, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Other.
Full text
NY J83886 May 23, 2003 CLA-2-18:RR:NC:SP:232 J83886 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Sugar Free Coating from Canada Dear Mr. Forbes: In your letter dated April 22, 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 0991331-126, described as a chocolate flavored sugar free coating. It will be imported in 10-pound slabs. It is assumed for the purposes of this ruling that this product is intended for use in molding and enrobing confectionery and/or pastry. It is said to consist of 25.66 percent maltitol amalty crystalline, 25.63 percent anhydrous lactitol, 24.96 percent cocoa butter, 12.31 percent chocolate liquor, 5.62 percent precipitated calcium carbonate, 5.07 percent milk fat, and traces of calcium caseinate, lecithin, and vanilla extract. The total milk fat is said to be 5.08 percent, and the milk solids are stated as 5.69 percent. The applicable subheading for product 0991331-126, chocolate flavored sugar free coating, will be 1806.20.9900, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Other. The general rate of duty will be 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
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