L86288 L8 Ruling Active

The tariff classification of chocolate from Belgium

Issued July 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.20.5000

Headings: 1806

Product description

The subject merchandise is stated to contain 61.6 percent cocoa liquor, 34.3 percent sugar, 4.1 percent cocoa butter, and a vanilla flavor. The product will be imported in the form of drops in 20 kilogram bags and in 5 kilogram boxes. It will also be imported in 2.5 kilogram blocks.

CBP rationale

The applicable subheading for the chocolate product will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Other: Other.

Full text

NY L86288 July 22, 2005 CLA-2-18:RR:NC:SP:232 L86288 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Mr. Vincent Buffa Global Forwarding USA 581 Main Street, 8th Floor Woodbridge, NJ 07095 RE: The tariff classification of chocolate from Belgium Dear Mr. Buffa: In your letter dated July 11, 2005, on behalf of Belcolade, Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 61.6 percent cocoa liquor, 34.3 percent sugar, 4.1 percent cocoa butter, and a vanilla flavor. The product will be imported in the form of drops in 20 kilogram bags and in 5 kilogram boxes. It will also be imported in 2.5 kilogram blocks. The applicable subheading for the chocolate product will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Other: Other. The rate of duty will be 4.3 percent ad valorem. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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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