The tariff classification of "unsweetened chocolate processed with alkali [USA] (product number 100083-570) from Belgium
Issued January 29, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1803.10.0000
Headings: 1803
Product description
The subject merchandise is stated to contain 100 percent unsweetened chocolate, 100 percent cocoa paste, not defatted. The product is in kibble form and will be shipped in 25-pound bags. It is intended for use in manufacturing confectionery.
CBP rationale
The applicable subheading for the unsweetened chocolate processed with alkali will be 1803.10.0000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Cocoa paste, whether or not defatted: Not defatted.
Full text
N005167 January 29, 2007 CLA-2-18:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1803.10.0000 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of “unsweetened chocolate processed with alkali [USA] (product number 100083-570) from Belgium Dear Mr. Forbes: In your letter dated January 8, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 100 percent unsweetened chocolate, 100 percent cocoa paste, not defatted. The product is in kibble form and will be shipped in 25-pound bags. It is intended for use in manufacturing confectionery. The applicable subheading for the unsweetened chocolate processed with alkali will be 1803.10.0000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Cocoa paste, whether or not defatted: Not defatted. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 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 Paul Hodgkiss at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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