The tariff classification of a milk chocolate coating (Product number 0760260-000) from Canada
Issued June 10, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.8300, 1806.20.8100
Headings: 1806
Product description
The subject merchandise is stated to contain 38.77 percent sugar, 14.97 percent whole milk powder, 10.84 percent natural chocolate liquor, 10.31 percent cocoa butter, 10.29 percent coconut oil, 6.43 percent soybean oil, 4.97 percent skim milk powder, 2.64 percent milkfat, 0.74 percent soya lecithin, and 0.01 percent vanilla extract. The product is stated to contain a total of 6.58 milkfat and 22.58 percent milk solids. The product will be imported in liquid form in bulk tankers and 50 pound pails. It will be used as an ice cream coating.
CBP rationale
The applicable subheading for the milk chocolate coating, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), 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: other.
Full text
NY J84837 June 10, 2003 CLA-2-18:RR:NC:SP:232 J84837 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8300 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a milk chocolate coating (Product number 0760260-000) from Canada Dear Mr. Forbes: In your letter dated May 12, 2003, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 38.77 percent sugar, 14.97 percent whole milk powder, 10.84 percent natural chocolate liquor, 10.31 percent cocoa butter, 10.29 percent coconut oil, 6.43 percent soybean oil, 4.97 percent skim milk powder, 2.64 percent milkfat, 0.74 percent soya lecithin, and 0.01 percent vanilla extract. The product is stated to contain a total of 6.58 milkfat and 22.58 percent milk solids. The product will be imported in liquid form in bulk tankers and 50 pound pails. It will be used as an ice cream coating. The applicable subheading for the milk chocolate coating, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), 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: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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
More rulings on the same tariff codes
The Classification, Country of Origin Marking and Eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) for an Anhydrous Milkfat and Cocoa Liquor Blend.(“CDP 991 Blend”)
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of chocolate preparation product from Canada and Mexico; Article 509.
The tariff classification of gelato base mixes from the United Kingdom
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a chocolate butter preparation from Mexico; Article 509
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a chocolate dairy product from Mexico; Article 509
The tariff classification of Chocolate from Japan and Malaysia
The tariff classification of Dark Chocolate Mocca Beans (Item no. E006300) from the Netherlands
The tariff classification of a cocoa powder and WMP preparation from New Zealand and Australia
The tariff classification of a whole milk powder and cocoa powder blend from New Zealand and Australia
Classification and marking of milk chocolate snaps
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 →