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The tariff classification of a Dark Chocolate Coating from Canada
Issued April 6, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K84526 (April 6, 2004)
Tariff classification
HTS codes: 1806.20.2010
Headings: 1806
Product description
You supplied descriptive literature with your request. The subject merchandise is product BIO-D3-105, described as bittersweet chocolate. It will be imported in 5-kilo blocks. This product is intended for use in coating or enrobing confectionery and/or pastry. It is said to contain 69 percent cocoa liquor, 26 percent sugar, and 5 percent cocoa fat.
CBP rationale
The applicable subheading for product BIO-D3-105, bittersweet chocolate coating, will be 1806.20.2010, 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: 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: In blocks or slabs weighing 4.
Full text
NY K84526 April 6, 2004 CLA-2-18:RR:NC:SP:232 K84526 CATEGORY: Classification TARIFF NO.: 1806.20.2010 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a Dark Chocolate Coating from Canada Dear Mr. Forbes: In your letter received March 23, 2004, 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 BIO-D3-105, described as bittersweet chocolate. It will be imported in 5-kilo blocks. This product is intended for use in coating or enrobing confectionery and/or pastry. It is said to contain 69 percent cocoa liquor, 26 percent sugar, and 5 percent cocoa fat. The applicable subheading for product BIO-D3-105, bittersweet chocolate coating, will be 1806.20.2010, 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: 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: In blocks or slabs weighing 4.5 kg or more each…Not containing butterfat or other milk solids. The general rate of duty will be free. 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 tariff classification of "Blend Semisweet Chocolate" from Canada
The tariff classification of "bittersweet chocolate" (Product Number CHD-N8550-104) from Belgium
The tariff classification of "ssweet choc.coating" (product number 0750020-446) from Canada
The tariff classification of Dark Chocolate Couverture (Product Number 0759980-126) from Canada
The tariff classification of dark chocolate products from Belgium
The tariff classification of dark chocolate blocks from Belgium
The tariff classification of chocolate products from Belgium
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sweetened dark chocolate from Canada; Article 509
The tariff classification of a Dark Chocolate from Canada
The tariff classification of a Dark Chocolate Coating from Canada
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