The tariff classification of Royce brand confectioneries from Japan
Issued September 18, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1704.90.3550, 1806.90.9019
Product description
Samples were examined and disposed of. The subject merchandise consists of three Royce brand chocolates: Ghana Bitter (item # 3061), Mild Milk (item # 3065) and Royce Kokutoh Chocolate (item # 6210). Ghana Bitter (item # 3061) and Mild Milk (item # 3065) are described as 4 inch squares, scored blocks of chocolate, wrapped in a plastic tray and packaged in a cardboard box (net weight of 4.4 ounces). Kokutoh (item # 6210) is described as a 1 inch square candy, individually wrapped in foil and packaged in a cardboard box (net weight 7.1 ounces). They are all products of Japan and are packaged for retail sale. Royce brand Nama Chocolate Ghana Bitter (item# 3061) is said to contain 33.5 percent fresh cream, 21.5 percent chocolate liquor, 18.6 percent sugar, 14.1 percent cocoa butter, 7.2 percent whole milk powder, 2.9 percent cocoa powder, 1.1 percent skim milk powder, and less than one percent lactose, flavor, and emulsifier. Royce brand Nama Chocolate Mild Milk (item# 3065) is said to contain 26.7 percent fresh cream, 25.8 percent cocoa butter, 20.2 percent sugar, 15.7 percent whole milk powder, 3.1 percent chocolate liquor, 2.7 percent cocoa powder, 2.6 percent skim milk powder, 2.4 percent cream powder, and less than one percent of flavor and emulsifier. Royce brand Nama Kokutoh Chocolate (item# 6210) is said to contain 38.8 percent cocoa butter. 31.8 percent brown sugar, 28.9 percent whole milk powder, and less than one percent emulsifier and flavor.
CBP rationale
The applicable subheading for the Royce brand Kokutoh Chocolate (item # 6210) will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The applicable subheading for both the Royce brand Nama Chocolate Ghana Bitter (item # 3061) and Chocolate Mild Milk (item # 3065) will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other.
Full text
N232568 September 18, 2012 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.90.9019 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, NY 11580 RE: The tariff classification of Royce brand confectioneries from Japan Dear Ms. Miniaci: In your letter dated August 15, 2012, you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted along with your request. Samples were examined and disposed of. The subject merchandise consists of three Royce brand chocolates: Ghana Bitter (item # 3061), Mild Milk (item # 3065) and Royce Kokutoh Chocolate (item # 6210). Ghana Bitter (item # 3061) and Mild Milk (item # 3065) are described as 4 inch squares, scored blocks of chocolate, wrapped in a plastic tray and packaged in a cardboard box (net weight of 4.4 ounces). Kokutoh (item # 6210) is described as a 1 inch square candy, individually wrapped in foil and packaged in a cardboard box (net weight 7.1 ounces). They are all products of Japan and are packaged for retail sale. Royce brand Nama Chocolate Ghana Bitter (item# 3061) is said to contain 33.5 percent fresh cream, 21.5 percent chocolate liquor, 18.6 percent sugar, 14.1 percent cocoa butter, 7.2 percent whole milk powder, 2.9 percent cocoa powder, 1.1 percent skim milk powder, and less than one percent lactose, flavor, and emulsifier. Royce brand Nama Chocolate Mild Milk (item# 3065) is said to contain 26.7 percent fresh cream, 25.8 percent cocoa butter, 20.2 percent sugar, 15.7 percent whole milk powder, 3.1 percent chocolate liquor, 2.7 percent cocoa powder, 2.6 percent skim milk powder, 2.4 percent cream powder, and less than one percent of flavor and emulsifier. Royce brand Nama Kokutoh Chocolate (item# 6210) is said to contain 38.8 percent cocoa butter. 31.8 percent brown sugar, 28.9 percent whole milk powder, and less than one percent emulsifier and flavor. The applicable subheading for the Royce brand Kokutoh Chocolate (item # 6210) will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for both the Royce brand Nama Chocolate Ghana Bitter (item # 3061) and Chocolate Mild Milk (item # 3065) will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other. The 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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