N025086 N0 Ruling Active

The tariff classification of hot cocoa beverages in self-heating containers

Issued April 7, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2202.90.1000

Headings: 2202

Product description

The samples were examined and disposed of. The products are hot cocoa beverages in retail-sized self-heating containers holding 9.5 fluid ounces. There are two styles described in your letter, namely Hillside brand Rich Chocolate and Chocolate Marshmallow. Both products are said to contain reduced fat milk, water, sugar, cocoa powder processed with alkali, natural flavor, salt, pectin and carrageenan. Heating is caused by a chemical reaction between calcium oxide and water occurring within the container walls. The reaction is triggered by the consumer depressing a button on the container and shaking the product.

CBP rationale

9.5 fluid ounces. There are two styles described in your letter, namely Hillside brand Rich Chocolate and Chocolate Marshmallow. Both products are said to contain reduced fat milk, water, sugar, cocoa powder processed with alkali, natural flavor, salt, pectin and carrageenan. Heating is caused by a chemical reaction between calcium oxide and water occurring within the container walls. The reaction is triggered by the consumer depressing a button on the container and shaking the product. The applicable subheading for both the Rich Chocolate and Chocolate Marshmallow hot cocoa will be 2202.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Chocolate milk drink.

Full text

N025086 April 7, 2008 CLA-2-22:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 2202.90.1000 Mr. Scott C. Dustin OnTech Operations, Inc. 15910 Bernardo Center Dr. San Diego, CA 92127 RE: The tariff classification of hot cocoa beverages in self-heating containers Dear Mr. Dustin: In your letter dated March 12, 2008, you requested a tariff classification ruling. Product specification sheets, ingredients breakdowns, technical drawings, samples, and images of the products, labels, and store displays were submitted with your letter. The samples were examined and disposed of. The products are hot cocoa beverages in retail-sized self-heating containers holding 9.5 fluid ounces. There are two styles described in your letter, namely Hillside brand Rich Chocolate and Chocolate Marshmallow. Both products are said to contain reduced fat milk, water, sugar, cocoa powder processed with alkali, natural flavor, salt, pectin and carrageenan. Heating is caused by a chemical reaction between calcium oxide and water occurring within the container walls. The reaction is triggered by the consumer depressing a button on the container and shaking the product. The applicable subheading for both the Rich Chocolate and Chocolate Marshmallow hot cocoa will be 2202.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Other: Milk-based drinks: Chocolate milk drink. 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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