The tariff classification of a chocolate coating (Product number 0999720-411) from Canada
Issued March 16, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.6000
Headings: 1806
Product description
The subject merchandise is stated to contain 56.68 percent maltitol, 27.84 percent palm kernel oil, 7.87 percent cocoa powder, 7.15 percent calcium caseinate, 0.42 percent soya lecithin and 0.01 percent vanillin. The cocoa powder is stated to contain 7.01 percent non fat solids. The merchandise will be imported in liquid form in drums and used as a coating for confectionery and pastry. For purposes of this ruling, it is understood that the product will be in packaging of a content exceeding 2 kilograms.
CBP rationale
The applicable subheading for the chocolate coating will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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…Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.
Full text
NY K83155 March 16, 2004 CLA-2-18:RR:NC:SP:232 K83155 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a chocolate coating (Product number 0999720-411) from Canada Dear Mr. Forbes: In your letter dated February 3, 2004, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 56.68 percent maltitol, 27.84 percent palm kernel oil, 7.87 percent cocoa powder, 7.15 percent calcium caseinate, 0.42 percent soya lecithin and 0.01 percent vanillin. The cocoa powder is stated to contain 7.01 percent non fat solids. The merchandise will be imported in liquid form in drums and used as a coating for confectionery and pastry. For purposes of this ruling, it is understood that the product will be in packaging of a content exceeding 2 kilograms. The applicable subheading for the chocolate coating will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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…Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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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