The tariff classification of Chocolate Covered Fruit from Belgium
Issued March 29, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1806.90.9090
Headings: 1806
Product description
Ingredient breakdown and an image of the product were submitted with your letter. The subject merchandise is fruit: chunks of pineapples, strawberry halves, banana and apple slices; half covered in chocolate and frozen. The fruit is not processed other than being cut into shapes. The fruit will be covered with either milk chocolate or dark chocolate. The dark chocolate coating is said to contain 39.5 percent sugar, 32.5 percent cocoa mass, 22.5 percent cocoa butter, 5.0 percent anhydrous milkfat and less than 1 percent of soya lecithin and vanilla flavoring. The milk chocolate coating is said to contain 39 percent sugar, 30.5 percent cocoa butter, 13.5 percent whole milk powder, 11.5 percent cocoa mass, 5.0 percent anhydrous milkfat and less than 1 percent of soya lecithin and vanilla flavoring. The Chocolate Covered Fruit will be imported in 40/45 gram boxes designed for retail sale.
CBP rationale
The applicable subheading for the Chocolate Covered Fruit in both milk and dark chocolate will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa…Other…Other…Other.
Full text
N207981 March 29, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Michael Skidmore Dynasty CHB, Inc. 365 Chelsea Street East Boston, MA 02128 RE: The tariff classification of Chocolate Covered Fruit from Belgium Dear Mr. Skidmore: In your letter dated March 7, 2012, you requested a classification ruling. Ingredient breakdown and an image of the product were submitted with your letter. The subject merchandise is fruit: chunks of pineapples, strawberry halves, banana and apple slices; half covered in chocolate and frozen. The fruit is not processed other than being cut into shapes. The fruit will be covered with either milk chocolate or dark chocolate. The dark chocolate coating is said to contain 39.5 percent sugar, 32.5 percent cocoa mass, 22.5 percent cocoa butter, 5.0 percent anhydrous milkfat and less than 1 percent of soya lecithin and vanilla flavoring. The milk chocolate coating is said to contain 39 percent sugar, 30.5 percent cocoa butter, 13.5 percent whole milk powder, 11.5 percent cocoa mass, 5.0 percent anhydrous milkfat and less than 1 percent of soya lecithin and vanilla flavoring. The Chocolate Covered Fruit will be imported in 40/45 gram boxes designed for retail sale. The applicable subheading for the Chocolate Covered Fruit in both milk and dark chocolate will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa…Other…Other…Other. The general rate of duty will be 6 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, Thomas J. Russo Director National Commodity Specialist Division
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