K87608 K8 Ruling Active

The tariff classification of Toddy Chocolate Mix from Brazil

Issued July 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.5900, 1806.90.5500

Headings: 1806

Product description

You submitted descriptive literature with your request. You also subsequently provided more information in a fax on July 21, 2004. The subject merchandise is Toddy Chocolate mix, a beverage powder that will be imported in 200 gram and 400 gram plastic bottles for retail sale. The consumer will mix the product with milk to produce a beverage. The Chocolate Toddy mix is stated to consist of sugar (over 10 percent by weight), cocoa powder, and traces of lecithin, malt extract powder, salt, caramel flavor, skimmed milk powder, whey powder, and assorted vitamins.

CBP rationale

The applicable subheading for the Toddy Chocolate Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.

Full text

NY K87608 July 30, 2004 CLA-2-18:RR:NC:SP:232 K87608 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Paulette Diaz Diaz & Flores, Inc. Mai Building, Suite 210 Kennedy Avenue 2000 San Juan, Puerto Rico, 00920 RE: The tariff classification of Toddy Chocolate Mix from Brazil Dear Ms. Diaz: In your letter dated July 1, 2004, on behalf of Frito Lay Snacks Caribbean, you requested a tariff classification ruling. You submitted descriptive literature with your request. You also subsequently provided more information in a fax on July 21, 2004. The subject merchandise is Toddy Chocolate mix, a beverage powder that will be imported in 200 gram and 400 gram plastic bottles for retail sale. The consumer will mix the product with milk to produce a beverage. The Chocolate Toddy mix is stated to consist of sugar (over 10 percent by weight), cocoa powder, and traces of lecithin, malt extract powder, salt, caramel flavor, skimmed milk powder, whey powder, and assorted vitamins. The applicable subheading for the Toddy Chocolate Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: 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 rate of duty will be 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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

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