The tariff classification of Dark Chocolate Custard from Canada
Issued September 28, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1905.90.9090
Headings: 1905
Product description
An ingredients breakdown, product description sheet, and descriptive literature accompanied your letter. Dark Chocolate Custard is said to be a fully baked dessert product, composed of approximately 43 percent cream, 22 percent partly skimmed milk, 13 percent frozen egg yolk, 10 percent sugar, 10 percent liquid egg white, 5 percent cocoa powder, and unstated amount of natural vanilla flavor. The product is prepared and baked in a glass ramekin containing 100 grams. It will be imported in refrigerated condition, and not require any further preparation.
CBP rationale
The applicable subheading for the product will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa .
Full text
N233268 September 28, 2012 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1905.90.9090 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of Dark Chocolate Custard from Canada Dear Mr. Kavanaugh: In your letter dated September 11, 2012, you requested a tariff classification ruling on behalf of Marie Morin, Canada. An ingredients breakdown, product description sheet, and descriptive literature accompanied your letter. Dark Chocolate Custard is said to be a fully baked dessert product, composed of approximately 43 percent cream, 22 percent partly skimmed milk, 13 percent frozen egg yolk, 10 percent sugar, 10 percent liquid egg white, 5 percent cocoa powder, and unstated amount of natural vanilla flavor. The product is prepared and baked in a glass ramekin containing 100 grams. It will be imported in refrigerated condition, and not require any further preparation. The applicable subheading for the product will be 1905.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa ... other ... other … other. The rate of duty will be 4.5 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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