The tariff classification of milk chocolate bars from Germany
Issued September 27, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.32.3000
Headings: 1806
Product description
The subject merchandise is item 0100-03920-999, described as milk chocolate bars. It will be shipped in the form of 200 gram bars, packed for retail sale. It is said to contain 40 percent sugar, 18 percent cocoa butter, 14.5 percent cocoa paste, 14 percent dried whole milk, 6.5 percent lactose, 6 percent dried skimmed milk, and 1 percent butterfat. The total milkfat is said to be 5 percent and the total milk solids are said to be 18 percent.
CBP rationale
The applicable subheading for the milk chocolate bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other.
Full text
N017269 September 27, 2007 CLA-2-18:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of milk chocolate bars from Germany Dear Ms. Comeau: In your letter dated September 19, 2007, on behalf of your client Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is item 0100-03920-999, described as milk chocolate bars. It will be shipped in the form of 200 gram bars, packed for retail sale. It is said to contain 40 percent sugar, 18 percent cocoa butter, 14.5 percent cocoa paste, 14 percent dried whole milk, 6.5 percent lactose, 6 percent dried skimmed milk, and 1 percent butterfat. The total milkfat is said to be 5 percent and the total milk solids are said to be 18 percent. The applicable subheading for the milk chocolate bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other. The general rate of duty will be 4.3 percent ad valorem. 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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