The tariff classification of Dark Chocolate from Canada
Issued April 21, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.20.9500, 1806.20.9800
Headings: 1806
Product description
You supplied descriptive literature with your request. The subject merchandise is product CHD-Z2343P-438, described as bittersweet chocolate. This chocolate item will be imported in powder form in 20 kilo boxes. It is intended for use as an ingredient in cookies, mousses, biscuits, ice cream and/or confectionery. It can also be sprinkled onto various confections and desserts. This product is said to contain 41.5 percent cocoa liquor, 37.5 percent sugar, and 21 percent cocoa powder. Non-fat solids of cocoa are said to be 36 percent.
CBP rationale
The applicable subheading for product CHD-Z2343P-438, bittersweet chocolate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTSUS), 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: Articles containing over 10 percent by dry weight of sugar described in additional U.
Full text
NY K84942 April 21, 2004 CLA-2-18:RR:NC:SP:232 K84942 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of Dark Chocolate from Canada Dear Mr. Forbes: In your letter dated March 31, 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 CHD-Z2343P-438, described as bittersweet chocolate. This chocolate item will be imported in powder form in 20 kilo boxes. It is intended for use as an ingredient in cookies, mousses, biscuits, ice cream and/or confectionery. It can also be sprinkled onto various confections and desserts. This product is said to contain 41.5 percent cocoa liquor, 37.5 percent sugar, and 21 percent cocoa powder. Non-fat solids of cocoa are said to be 36 percent. The applicable subheading for product CHD-Z2343P-438, bittersweet chocolate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTSUS), 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: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 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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