CBP Ruling J87424 — The tariff classification of Confectionery from Italy

Tariff classification

Headings: 1806

Product description

The subject merchandise consists of “Caffarel” brand chocolate candies that will be imported individually wrapped. The catalog shows that these can be personalized for use by hotels, restaurants, or as promotional items for corporations. The varieties discussed herein are “Napolitains”, thin, individually wrapped, 1½ inch squares of either milk or dark chocolate. The milk chocolate “Napolitains” are said to consist of 41.5 percent sugar, 27 percent cocoa butter, 25 percent whole milk powder, 6 percent cocoa mass, and traces of lecithin and vanillin. They may also contain traces of hazelnuts and/or almonds for flavoring. The bitter “Napolitains” are stated to consist of 50 percent cocoa paste, 42 percent sugar, 7.5 percent cocoa butter, and traces of lecithin and vanillin. They may also contain traces of hazelnuts and/or almonds for flavoring.

CBP rationale

The applicable subheading for the milk chocolate and the dark chocolate “Napolitains” bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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.

Full text

NY J87424 August 1, 2003 CLA-2-18:RR:NC:SP:232 J87424 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Ms. Mia Hezi PromoImport, Inc. 4344 Laurel Canyon Blvd., Suite 4 Studio City, CA 91604 RE: The tariff classification of Confectionery from Italy Dear Ms. Hezi In your letter received July 7, 2003, you requested a tariff classification ruling. You submitted descriptive literature with your request. Sample items and a product catalog had been submitted earlier. The subject merchandise consists of “Caffarel” brand chocolate candies that will be imported individually wrapped. The catalog shows that these can be personalized for use by hotels, restaurants, or as promotional items for corporations. The varieties discussed herein are “Napolitains”, thin, individually wrapped, 1½ inch squares of either milk or dark chocolate. The milk chocolate “Napolitains” are said to consist of 41.5 percent sugar, 27 percent cocoa butter, 25 percent whole milk powder, 6 percent cocoa mass, and traces of lecithin and vanillin. They may also contain traces of hazelnuts and/or almonds for flavoring. The bitter “Napolitains” are stated to consist of 50 percent cocoa paste, 42 percent sugar, 7.5 percent cocoa butter, and traces of lecithin and vanillin. They may also contain traces of hazelnuts and/or almonds for flavoring. The applicable subheading for the milk chocolate and the dark chocolate “Napolitains” bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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. The 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

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